The missing “custom” in the customary international law: Understanding the undue restriction of states’ influence in the creation and crystallisation of law of state responsibility

The law of state responsibility occupies a key position in international law. It is not concerned with primary obligations, but is a body of general secondary rules governing 1) when a state is considered to have breached one of its international obligations, 2) the consequences flowing from the breach, 3) the locus standi of injured parties, and 4) the form of remedy sought. However the absence of primary obligations means that the developing the law of state responsibility as a set of customary international law (“CIL”) rules is extremely complicated, since states are free to determine their own specific secondary rules in their treaties.

Assistance in Public Lotteries: The Approach in Bijabahadur

In the 19th century, illegal gaming activities managed by syndicates were part of the general crime that was rampant in Singapore (then known as the Straits Settlement). This was a serious problem as the early inhabitants of Singapore became addicted to gambling, leading to undesirable outcomes.[1] Gambling activities came to be regarded as vices by Sir Stamford Raffles, and rules to regulate illegal public gambling were put into place.

Presumption of Resulting Trust following Chia Kok Weng

In the recent case of Chia Kok Weng v Chia Kwok Yeo, the Court of Appeal clarified the law on the presumption of resulting trusts. Specifically, the Court of Appeal made a distinction between (a) an intention to make a gift and (b) an intention to not retain a beneficial interest in the property. While they appear to be two sides of the same coin, it is necessary to distinguish between them in certain situations to afford greater protection to the uninformed transferor.

A principled approach to sentencing: Ng Kean Meng Terence v Public Prosecutor

Sentencing has always been something of an art. The balance between doing justice to the facts of the case and judicial consistency has proven to be somewhat elusive, in no small part due to the medley of factors which might arise for consideration. Fortunately, the recent Court of Appeal (“CA”) decision in Ng Kean Meng Terence v Public Prosecutor (“Ng Kean Meng”) has laid out a more principled approach to sentencing.

The Supremacy of the “Taxpayer-Intentions” Approach to the Capital-Income Divide: GBG v The Comptroller of Income Tax

The Income Tax Board of Review (“ITBR”) decision in the 2016 case of GBG v The Comptroller of Income Tax (“GBG”) has shed some light on the conditions that must be fulfilled before the costs of debt may be deducted against taxable income. More importantly, it establishes the legal principle that whether expenditure is deemed capital or revenue in nature depends on the purpose of the underlying transaction ab initio, regardless of whether or not the purpose of that underlying transaction was subsequently realised.

Reservations about the Value of Reserved Elections

At a press conference on 9 August 1965, moments after Singapore gained independence, then Prime Minister Lee Kuan Yew proclaimed, “This is not a Malay nation; this is not a Chinese nation; this is not an Indian nation. Everybody will have his place.” This statement set the stage for Singapore’s development as a multiracial country. With the introduction of the reserved election mechanism under Article 19B of the Constitution, the question that arises is whether this mechanism, a “hiatus-triggered model” that encourages diversity in the office of the President, truly furthers multiracialism in Singapore.

Further amendments to the Companies Act: Annual General Meeting and Annual Returns Filing Requirements

In 2017, the Companies Act (“CA”) underwent another round of reform. Among the new legislative changes are the modifications of the statutory requirements for the annual general meeting (“AGM”) and annual returns (“AR”) filing. These modifications should minimise the regulatory burden on companies in two ways. Firstly, there will be new and more straightforward criteria for setting the dates for the AGM and AR filing. Secondly, a new AGM exemption for private companies will be introduced.