About

Joyce is a tax lawyer with about 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 before the Boards of Review, High Court and the Court of Appeal, as well as in the prosecution of tax offenders at the State Courts. She has also represented a Singapore subsidiary of an overseas parent company as defence counsel for the late filing of their tax returns.

She was involved in the legislative drafting of various provisions in the Income Tax Act, Goods and Services Tax Act, Property Tax Act and Stamp Duties Act as well as the respective subsidiary legislation.

She was part of the team which successfully defended the Comptroller of Income Tax’s position on the taxability of a long-term gratuity payment by the taxpayer’s employer at the Income Tax Board of Review in GBS v CIT [2017] SGITBR 1.