The key question posed in the recent Singapore High Court decision of Sun Electric Pte Ltd v Sunseap Group Pte Ltd (“Sun Electric (No 2)”) was whether the High Court had jurisdiction at first instance to revoke a patent by way of a counterclaim in infringement proceedings. George Wei J’s response to this query was “no”.
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.
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.
Looking for Creativity in Telephone Directories: Global Yellow Pages
In Global Yellow Pages Ltd v Promedia Directories Pte Ltd (“Global Yellow Pages”), the Court of Appeal (“CA”) clarified the extent of copyright protection afforded to databases. In doing so, the CA considered issues of copyright subsistence and infringement for compilation of factual material, providing guidance on the nature of copyright protection in Singapore.
The Turbulent Future of Zootopia Airways: A Review of the 2017 BlackOak Transactional Competition
The inaugural BlackOak Transactional Competition attracted over 70 participants from the SMU and NUS Law Faculties. Organised by the SMU Corporate and Commercial Law Club and sponsored by BlackOak LLC, the competition was carried out in the unique format of a five-way negotiation.
Is that indemnity form valid?
During the school holidays, it is common for students to sign up for extra-curricular activities and it is equally common to be asked to sign an indemnity form. In a typical indemnity form, you agree to waive your right of legal action in the event of personal injury or death, arising from the negligence of … Continue reading Is that indemnity form valid?
No Free Riding: The Scope of Auditors’ Negligence in Barclays
The extent of auditors’ liability in negligence has, on the whole, been a settled area of law, stemming from the important English case of Caparo Industries Inc v Dickman (“Caparo”). The decision in Caparo with respect to negligent audit work has been followed in Singapore and other Commonwealth countries such as Australia and Canada. Nonetheless, with the benefit of legal advice, disclaimers of liability limiting auditor liability to the audit clients have crept into auditors’ reports.
Punitive Damages & Contract Law: Implications of Airtrust
In PH Hydraulics & Engineering v Airtrust, the Singapore Court of Appeal (“CA”) addressed a significant point of law in respect of the availability of punitive damages for the breach of contract by a party. In their judgment, the CA held that concept of punishment has no place in the common law of contract. This case note aims to highlight the various arguments put forth by the CA in refusing to award punitive damages.
Bridging the Divide between Married and Unwed Mothers
A letter (“No extra perks if unwed mums adopt own children: Forum” on 25th May 2017) by the Ministry of Social and Family Development (MSF) has raised pertinent views on how the Singaporean Government perceives marital status and motherhood. Recently, the MSF had granted Child Development Account (CDA) benefits[3] and Government-paid maternity leave to unwed mothers and their children – a step towards greater inclusion of diverse family structures within Singapore. Currently, all mothers have access to: MediSave grants for their newborn, infant care and childcare subsidies, and maid levy concessions. While MSF has made concerted efforts to provide all children with healthcare subsidies and benefits, there remains a disparity in the treatment between married mothers and unwed mothers.
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