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Singapore Case Law

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Tort [2026] SGHC 105

BP PROJECTS PTE LTD v ONE WIND PTE LTD & 4 Ors

The High Court held that BP Projects succeeded in fraudulent misrepresentation against One Wind, Jueltech and Ong Kian Meng, but not in unlawful means conspiracy.

  • Fraudulent misrepresentation
  • Unlawful means conspiracy
  • Missing trader fraud
  • Gst refunds
  • Attribution of agents to companies
  • Fraudulent-misrepresentation
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Contract [2026] SGHC 30

JWT REALTY PTE. LTD. & Anor v THE POD PTE. LTD.

The High Court held that landlords were statutorily liable for LBC, but the tenant had to reimburse them under the leases because LBC fell within costs of obtaining URA approval.

  • Contract interpretation
  • Implied terms
  • Purposive statutory interpretation
  • Assumption of liability
  • Contra proferentem
  • Parol evidence and entire agreement
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Contract [2024] SGHC(I) 23

Transpac Investments Limited v TIH Limited

The court held that the Bond Account closure condition was met and ordered the bond amount and interest returned to the claimant.

  • Contractual terms
  • Express terms
  • Implied terms
  • Estoppel
  • Duty to speak
  • Specific performance
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Companies [2020] SGHC(I) 27

KIRI INDUSTRIES LIMITED v SENDA INTERNATIONAL CAPITAL LIMITED & Anor

Valuation judgment in a minority oppression buy-out. The court preferred Ms Harfouche’s approach, rejected unreliable management forecasts, and set valuation principles and adjustments.

  • Oppression and minority buy‑out
  • Valuation of shares (dcf and market approaches)
  • Valuation date and foreseeability
  • Admissibility and weight of market/broker reports (general hearsay)
  • Discount for lack of marketability (dlom)
  • Notional licence / wrotham park damages
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Tax [2014] SGHC 127

BLP v Comptroller of Income Tax

The High Court held that a special levy raised by a management corporation for a major retrofit and upgrade was capital, not revenue, and allowed the appeal.

  • Revenue vs capital distinction
  • Statutory interpretation of s11(1) ita
  • Mutuality principle
  • Tax treatment of special levies
  • Deductions for renovation/refurbishment
  • Income-tax
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Tax [2010] SGHC 316

ACC v Comptroller of Income Tax

The High Court held that back-to-back interest rate swap payments to non-resident subsidiaries were not caught by section 12(6)(a) of the Income Tax Act.

  • Withholding tax
  • Deeming provision
  • Interest rate swaps
  • Purposive interpretation
  • Ejusdem generis
  • Withholding-tax
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Contract law [2002] SGHC 236

Abdul Razak Valibhoy v Keppel Investment Management Ltd

High Court dismissed a claim against an investment manager, holding the Investment Agreement governed the relationship and the plan was not binding.

  • Unauthorised investments
  • Mandate and excess of authority
  • Collateral contract
  • Investment management agreement interpretation
  • Set-off of gains and losses in ongoing account
  • Admissibility of expert evidence
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Contract [2001] SGCA 6

Wu Fu Ping and Another v Ong Beng Seng and Others

The Court of Appeal interpreted a consent order and held that clause 17 covered rental deposits and tax liabilities, requiring indemnity and a revised tax computation.

  • Contractual terms
  • Consent order
  • Interpretation of clause
  • Indemnity
  • Tax liability
  • Rental deposits
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Singapore decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.