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Reconsidering The Legal Regulation Of The Usage Of Administrative Policies, Wei Yao, Kenny Chng
Reconsidering The Legal Regulation Of The Usage Of Administrative Policies, Wei Yao, Kenny Chng
Research Collection Yong Pung How School Of Law
Policies are of great practical importance in administrative governance. Yet, doctrinal and normative ambiguities remain in the law regulating the usage of administrative policies. Specifically, there exists a well-known tension between the rule against fettering and the legitimate expectations doctrine. Approaching this issue from a normative angle and drawing upon T.R.S. Allan’s reflections on the rule of law, the paper will argue that a unified legal approach governing the usage of administrative policies, premised on the normative objective of furthering the rule of law as the rule of reason, will go a significant way towards resolving this tension and addressing …
General Anti-Avoidance Rules And The Rule Of Law, Vincent Ooi
General Anti-Avoidance Rules And The Rule Of Law, Vincent Ooi
Research Collection Yong Pung How School Of Law
General Anti-Avoidance Rules (“GAARs”) grant tax authorities wide powers to counteract tax avoidance transactions notwithstanding that the taxpayer may have complied with the strict letter of the law. These wide powers raise questions of possible conflicts with fundamental principles such as the Rule of Law, and Distributive and Corrective Justice. The main difficulty arises in attempting to reconcile the need for a GAAR to apply to unpredictable and rapidly developing situations, and the principle of certainty as one of the foundations of the Rule of Law. This paper begins by defining tax avoidance, establishing a moral duty to pay tax …
Justice As Friendship: Book Review, Wei Yao, Kenny Chng
Justice As Friendship: Book Review, Wei Yao, Kenny Chng
Research Collection Yong Pung How School Of Law
Dr. Tan Seow Hon’s book, Justice As Friendship: A Theory of Law (Ashgate, 2015), presents a unique and compelling argument for the proposition that law can be justified by extra-legal moral principles elucidated through the heuristic device of friendship.
Past Consideration Or Unconnected Consideration, Yihan Goh, Man Yip
Past Consideration Or Unconnected Consideration, Yihan Goh, Man Yip
Research Collection Yong Pung How School Of Law
It is trite law that a valid and enforceable contract must be supported by consideration. The recent Court of Appeal case of Rainforest Trading Ltd v State Bank of India Singapore [2012] 2 SLR 713 is a further addition to the local jurisprudence on consideration, specifically the issue of past consideration. This note considers the specific issue of past consideration and argues that its label should be discarded in favour of a more realistic one that correctly emphasises its underlying concerns.