TAN Kay Kheng heads the Firm's Tax Practice. He is also a Partner in the Litigation & Dispute Resolution Department and the Competition Practice.

His main practice areas are revenue law (disputes and advisory/transactional work), corporate/commercial litigation and arbitration (including accounting-related matters) and property disputes (including land acquisitions).

Besides having appeared as Counsel in the Singapore Courts (including the Court of Appeal), Kay Kheng has also acted in appeals heard by or from various tribunals including the Land Acquisition Appeals Board, the Income Tax Board of Review and the Valuation Review Board.

His recent notable cases include the Court of Appeal cases of Teng Fuh v Collector of Land Revenue (relating to an application for judicial review of a land acquisition which took place in 1983 but nothing was done to the property since then), BCH Retail Investment Pte Ltd v The Chief Assessor (relating to the treatment of advertising and promotion expenditure in the calculation of the annual value of a shopping centre for property tax purposes), and Low Gim Siah & Others v Low Geok Khim & Others (which confirms the application of the presumption of advancement in Singapore, notwithstanding changing trends in other jurisdictions). He was co-counsel (with Alvin Yeo, Senior Counsel) in the Karaha Bodas Company's litigation against Pertamina and its subsidiaries relating to the enforcement of a Swiss arbitral award for some US$260 million under the New York Convention of 1958.

Notable transactional/advisory tax work include acting as tax adviser to a 3-year closed-ended residential property fund, advising on a S$1 billion notes programme relating to qualifying debt securities with multiple issuers for financing an acquisition of a semi-conductor business, and advising on tax neutrality issues relating to a special purpose vehicle as issuer in a CMBS transaction involving a listed REIT.

He also speaks from time to time at seminars covering topics within his practice areas such as tax, corporate law and competition law.

Kay Kheng graduated from the National University of Singapore, where he was awarded a Singapore Turf Club Scholarship in his final year. He was admitted to the Singapore Bar. He has been in private practice since his admission, save for a stint as a Legal Officer with the IRAS in 1993/94. Kay Kheng also holds an ACCA Certified Diploma in Accounting and Finance as well as a Master of Accountancy from Charles Sturt University.

Kay Kheng is a current member of The Law Society of Singapore's Ethics Committee and a former member of its Civil Practice Committee (2000-2004). He is a member of the International Fiscal Association. Kay Kheng has been admitted as a Fellow of CPA Australia, the Taxation Institute of Australia and the Singapore Institute of Arbitrators.

He has published articles/chapters on civil procedure, arbitration and tax, and is a continuing contributor to the tax chapter for the Singapore Academy of Law's Annual Review of Singapore Cases.

Under Kay Kheng's leadership, the Firm's Tax Practice was ranked Tier 1 in The Asia Pacific Legal 500 - The Guide to Asia's Commercial Law Firms (2006/2007).

You can contact Kay Kheng at kaykheng.tan@wongpartnership.com.sg.

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WongPartnership LLP (Registration No. LL0800003D) is a limited liability law partnership registered in Singapore under the Limited Liability Partnerships Act (Chapter 163A). On 1 January 2008, it was converted from a firm to a limited liability partnership.