Joyce is a tax lawyer with more than 19 years of experience across a broad spectrum of tax-related legal work, with about 16 years with the Law Division of the Inland Revenue Authority of Singapore (IRAS).

She has rendered legal advice on a variety of tax issues and represented the IRAS in numerous noteworthy civil tax dispute cases as well as in the prosecution of tax offenders at the State Courts.

She was involved in the drafting of various provisions in the Income Tax, GST, Property Tax and Stamp Duties legislation.

She also assists clients in the setting up of investment funds in Singapore, including variable capital companies with umbrella and sub-fund structures.


Successfully represented the Comptroller of Income Tax (CIT) in the Court of Appeal (CA) on the source of certain share option gains in CIT v HY.


Achieved a positive outcome for CIT in the High Court for the non-deductibility of a payment for 3G licence and spectrum rights as an expense in BFH v CIT.


Successfully argued on behalf of CIT in the CA for the non-deductibility of defalcations by the taxpayer company’s former MD in AQP v CIT.

ITBR hearings

Conducted ITBR hearings on the taxability of gains derived from the purchase and sale of immovable properties.

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