Fields of research
Vincent is a Lecturer of Law (SMU Yong Pung How School of Law), Doctoral Student in Tax Law (Downing College, Cambridge) and practicing Tax Lawyer. He was previously Law Supervisor at Peterhouse College, Cambridge and has held research positions at all three law schools in Singapore (SMU, NUS, and SUSS). Vincent’s research interests lie generally in the intersection between Tax Law and Private Law, with his doctoral research focusing on the nature of beneficial ownership in taxation.
Vincent’s research has been published (or is forthcoming) in leading journals such as the Law Quarterly Review, Journal of Business Law, Australian Tax Review, eJournal of Tax Research, and Revenue Law Journal. His books include: 1) Singapore Trusts Law (2021); and 2) Halsbury's Laws of Singapore (Income Tax and Other Taxes) (2020 and 2018 respectively). Vincent has presented his work at various conferences in Singapore, Hong Kong, Australia, the United Kingdom, and Italy.
Vincent graduated from Trinity College, Oxford with double first class honours, where he was the top law student in Trinity College, Mowat Scholar and Editor-in-Chief of the Oxford University Undergraduate Law Journal. Vincent has been awarded several prizes and grants, including the Best Tax Research Paper Prize at the 31st Australasian Tax Teachers’ Association Conference and the SMU Overseas PhD Scholarship. His work has been cited in leading texts such as Hanbury & Martin: Modern Equity (22nd Ed, 2021), Charlesworth & Percy on Negligence (14th Ed, 2020), and JC Smith’s The Law of Contract (3rd Ed, 2021). Vincent has appeared before all three Tax Boards of Review in Singapore.
Publications
Books
Singapore Trusts Law (with Christopher Hare) (LexisNexis, 2021)
Publisher:
LexisNexis
Published Aug 2021
Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax) (with Liu Hern Kuan) (LexisNexis, 2020)
Publisher:
LexisNexis
Published Mar 2020
Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes) (with Ong Ken Loon, Liu Hern Kuan) (eds) (LexisNexis, 2018)
Publisher:
LexisNexis
Published Jan 2018
Articles
"Contracts Formed by Software: An Approach from the Law of Mistake" (2022) Journal of Business Law (Forthcoming)
Citation:
(2022) Journal of Business Law (Forthcoming)
Published: Jan 2022
"A Framework for Understanding the Taxation of Digital Tokens" (2021) 50(4) Australian Tax Review (Forthcoming)
Citation:
(2021) 50(4) Australian Tax Review (Forthcoming)
Published: Dec 2021
"The Anti-Money Laundering Framework for Precious Stones and Metals Dealers in Singapore" (2022) Journal of Money Laundering Control (Forthcoming)
Citation:
(2022) Journal of Money Laundering Control (Forthcoming)
Published: Aug 2021
"The Taxation of Cryptocurrency Gains" (2021) 75(7) Bulletin for International Taxation 323-333
Citation:
(2021) 75(7) Bulletin for International Taxation 323-333
Published: Jul 2021
"Adapting Taxation for the Digital Economy in Singapore" (2021) 27(1) Asia-Pacific Tax Bulletin 1-10
Citation:
(2021) 27(1) Asia-Pacific Tax Bulletin 1-10
Published: Jun 2021
"Singapore’s Special Insolvency Scheme for Small Companies" (2021) 102(8) Tax Notes International 1053-1055
Citation:
(2021) 102(8) Tax Notes International 1053-1055
Published: May 2021
"A New Structuring Option for Funds: The Singapore Variable Capital Company" (2021) 42(5) Company Lawyer 177-184
Citation:
(2021) 42(5) Company Lawyer 177-184
Published: Mar 2021
"Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy" (2021) 19(2) eJournal of Tax Research (Forthcoming)
Citation:
(2021) 19(2) eJournal of Tax Research (Forthcoming)
Published: Mar 2021
"Licence to Lock: The Overextension of Technological Protection Measures" (2022) International Review of Law, Computers & Technology (Forthcoming)
Citation:
(2022) International Review of Law, Computers & Technology (Forthcoming)
Published: Feb 2021
"Tax Considerations for Funds Structuring in Asia" (2020) 38(1) Journal of Taxation of Investments 49-62
Citation:
(2020) 38(1) Journal of Taxation of Investments 49-62
Published: Dec 2020
"Singapore Property Tax Law as it Stands: The Rebus Sic Stantibus Principle and the Statutory Formula" (2020) 32 Singapore Academy of Law Journal 771-803
Citation:
(2020) 32 Singapore Academy of Law Journal 771-803
Published: Sep 2020
"Tax Implications of Covid-19 in Singapore" (2020) 26(3) Asia-Pacific Tax Bulletin 1-12
Citation:
(2020) 26(3) Asia-Pacific Tax Bulletin 1-12
Published: Sep 2020
"The Tax Treatment of Haircuts in Financial Reorganizations" (2020) 26 Revenue Law Journal 1-18
Citation:
(2020) 26 Revenue Law Journal 1-18
Published: Jul 2020
"The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore" (2020) 26(2) Asia-Pacific Tax Bulletin 1-9
Citation:
(2020) 26(2) Asia-Pacific Tax Bulletin 1-9
Published: Jun 2020
"Singapore Company Law and the Economy: Reciprocal Influence over 50 Years" 2019) 27(1) Asia Pacific Law Review 14-38
Citation:
2019) 27(1) Asia Pacific Law Review 14-38
Published: Jan 2019
"Taxing All Other Income in Singapore and Malaysia" (2019) 19(2) Oxford University Commonwealth Law Journal 204-226
Citation:
(2019) 19(2) Oxford University Commonwealth Law Journal 204-226
Published: Jan 2019
"Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age" (2019) 93(5) Tax Notes International 521-530
Citation:
(2019) 93(5) Tax Notes International 521-530
Published: Jan 2019
"Decisional and Operational Negligence" (2018) 34(4) Journal of Professional Negligence 171-189
Citation:
(2018) 34(4) Journal of Professional Negligence 171-189
Published: Jan 2018
"Stamp Duty Issues in Singapore Corporate Practice" (2018) 30 Singapore Academy of Law Journal 949-977
Citation:
(2018) 30 Singapore Academy of Law Journal 949-977
Published: Jan 2018
"The New Additional Conveyance Duties Regime in the Stamp Duties Act" (2018) 30 Singapore Academy of Law Journal 119-148
Citation:
(2018) 30 Singapore Academy of Law Journal 119-148
Published: Jan 2018
"Considering the Best Interests Test in the Context of Disabilities" (2016) 5 Oxford University Undergraduate Law Journal 67-79
Citation:
(2016) 5 Oxford University Undergraduate Law Journal 67-79
Published: Jan 2016
"Redistributive Taxation in the Modern World" (2016) 34 Singapore Law Review 173-218
Citation:
(2016) 34 Singapore Law Review 173-218
Published: Jan 2016
"Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants" (2015) 4 Oxford University Undergraduate Law Journal 37-52
Citation:
(2015) 4 Oxford University Undergraduate Law Journal 37-52
Published: Jan 2015
"Broad, Inflexible and Redundant?: Fixing The Anti-Avoidance Rule in Section 75A Finance Act 2003" (2015) 4 Oxford University Undergraduate Law Journal 96-111
Citation:
(2015) 4 Oxford University Undergraduate Law Journal 96-111
Published: Jan 2015
Book Chapters
"Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions" (with Chan Ee Lin) in Richard Nolan, Tang Hang Wu and Yip Man (ed(s)), Trusts and Private Wealth Management: Developments and Directions (CUP, 2022)
Publisher:
CUP
Published Aug 2022
"Trusts Law (18 Chapters)" (with Christopher Hare), Singapore Trusts Law (LexisNexis, 2021)
Publisher:
LexisNexis
Published Aug 2021
"Tax Law" in Andrew Phang, Simon Chesterman and Goh Yihan (ed(s)), Law and Technology: The Practice and Content of Law in Singapore (Academy Publishing, 2021)
Publisher:
Academy Publishing
Published Aug 2021
"Business Trusts Act (Cap 31A)" in Walter Woon (ed(s)), Woon’s Corporations Law (LexisNexis, 2020)
Publisher:
LexisNexis
Published Jun 2020
"Income Tax (14 Chapters)" (with Liu Hern Kuan), Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), 2020)
Published Mar 2020
"Goods and Services Tax (22 Chapters)" (with Liu Hern Kuan) in Ong Ken Loon, Liu Hern Kuan, Vincent Ooi (ed(s)), Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes) (LexisNexis, 2018)
Publisher:
LexisNexis
Published Jan 2018
"Business Trusts Act (Cap 31A)" in Walter Woon (ed(s)), Woon’s Corporations Law (LexisNexis, 2018)
Publisher:
LexisNexis
Published Jan 2018
Case Notes
Tax Avoidance by Professionals: Where Are We With Wee Teng Yau? (2021) Singapore Journal of Legal Studies (Mar) 220-230
Published: Mar 2021
Rethinking Mistake in the Age of Algorithms (2020) 31(3) King’s Law Journal 367-372
Published: Dec 2020
Cryptocurrencies and Code before the Courts (2019) 30(3) King’s Law Journal 331-337
Published: Jan 2019
A Reformulated Test for Unconscionability (2019) 135(3) Law Quarterly Review 400-405
Published: Jan 2019
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