Reading Time: 8 minutesIntroduction 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.[1] Fortunately, the recent Court of Appeal (“CA”) decision in Ng Kean […]
Taxation in Singapore: Issues and concepts applicable to social enterprises/small businesses
Reading Time: 4 minutesNobody likes taxes. Over 190,000 companies paid tax in Singapore in 2016, for gross tax receipts of S$1.36 billion. As a social enterprise or SME owner, dealing with taxes often causes headaches, especially when you need every cent to pay the bills or grow your business. Fortunately, the Singapore tax regime is one of the […]