SG Law Cookies
新加坡法律饼干店
#01-LAW
est. 2023 · baked daily, no holidays
FRESH BATCH · 18:07 SGT
SELF SERVICE · 自助服务
18 cookies that day

baked fresh
that morning

Singapore's daily legal output, reduced to the signals worth biting into.

★ THE DAILY BAKE ★

DATEMON 13 JUL 2026
OVEN OPENED18:07 SGT
○ NEWS8
⬡ JUDGMENTS10
▲ PINEAPPLE TARTS2
FRESH15
COOLING RACK1
BUSIEST OVENCORPORATE LAW ×5
NEW INGREDIENT"DORMANT COMPANY"

thank you — come again tomorrow

FRESHLY LOGGED

straight from the oven, tray by tray

DISPLAY CASE · SCROLL →
PDPC proposes mandatory notifications for personal data used in AI training. Privacy Law · SLW PINEAPPLE TART · ACT ON
New 50% surcharge introduced for taxes recovered from artificial arrangements Tax Law · SLW PINEAPPLE TART · ACT ON
ACRA reaffirms statutory liabilities of nominee directors Corporate Law · ACRA $0.60 · FRESH
ACRA provides striking-off pathway for directors with uncontactable foreign owners Corporate Law · ACRA $0.60 · FRESH
Court of Appeal clarifies 'abuse of process' exception in winding-up proceedings subject to arbitration Bankruptcy, Insolvency, and Restructuring Law · SLW $0.60 · FRESH
Court dismisses application and awards costs following use of fictitious AI-generated case citations. Public and Administrative Law · SLW $0.60 · FRESH
Significant uptick in the use of 'divorce by mutual agreement' in Singapore civil divorces. Matrimonial Law · SLW $0.60 · FRESH
High Court affirms IRAS power to disregard sham arrangements for tax purposes Tax Law · SLW $0.60 · FRESH
SGHCR holds in [2026] SGHCR 24 that Order 9 Rule 14(2) ROC 2021 did not introduce a more restrictive threshold than the common law Relation Back Rule for pleading post-filing facts. Civil Contract Law · JUDICIARY $0.60 · FRESH
SGHCR holds in [2026] SGHCR 24 that compensatory relief for fiduciary breach requires proof of loss to the claimant itself, not a related entity. Corporate Law · JUDICIARY $0.60 · FRESH
SGHCR holds in [2026] SGHCR 24 that a claim based on audited financial statements is not inherently unsustainable if the underlying figures were allegedly artificially inflated. Corporate Law · JUDICIARY $0.60 · FRESH
High Court holds in [2026] SGHC 143 that duty to defend does not arise where pleadings clearly show claim falls within policy exclusion. Insurance Law · JUDICIARY $0.60 · FRESH
High Court holds in [2026] SGHC 143 that duty-to-defend analysis requires examination of substance and context beyond bare pleadings. Insurance Law · JUDICIARY $0.60 · FRESH
High Court holds in [2026] SGHC 143 that Business Pursuits Exclusion applies to defamatory statements inextricably tied to shareholder and introducer activities. Insurance Law · JUDICIARY $0.60 · FRESH

The chips on each cookie are its FOLIO concepts — more chips, more doctrine. Pineapple tarts are reserved for the signals you act on. 1 more bake is on the cooling rack below.

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Today's Specials

the pineapple tarts — they change what you do on Monday
01○ NEWS

PDPC proposes mandatory notifications for personal data used in AI training.

The Personal Data Protection Commission (PDPC) intends to replace general product development clauses with specific disclosures when personal data is used for generative AI training. Firms would be required to use granular notifications, such as pop-ups, and provide clear opt-out mechanisms for users.

Why it mattersLawyers must advise clients on upgrading their data transparency disclosures and implementing opt-out workflows to comply with these proposed AI-specific requirements.

SLW READ SOURCE ↗
02○ NEWS

New 50% surcharge introduced for taxes recovered from artificial arrangements

Beginning with Year of Assessment 2023, a 50% surcharge is applicable to taxes recovered by IRAS from artificial tax arrangements. This serves as a financial penalty for the use of contrived schemes to reduce tax liability.

Why it mattersPractitioners must notify clients of the significantly increased financial risk associated with aggressive tax planning from YA 2023 onwards.

SLW READ SOURCE ↗

The Rest of the Menu

15 fresh cookies, worth knowing — grouped by oven

Corporate Law ×4
○ACRA reaffirms statutory liabilities of nominee directorsACRA ○ACRA provides striking-off pathway for directors with uncontactable foreign ownersACRA ⬡SGHCR holds in [2026] SGHCR 24 that compensatory relief for fiduciary breach requires proof of loss to the claimant itself, not a related entity.JUDICIARY ⬡SGHCR holds in [2026] SGHCR 24 that a claim based on audited financial statements is not inherently unsustainable if the underlying figures were allegedly artificially inflated.JUDICIARY
Employment Law ×3
⬡SGECT holds in [2026] SGECT 5 that reaching statutory retirement age does not permit termination without notice or payment in lieu.JUDICIARY ⬡SGECT holds in [2026] SGECT 5 that re-employment offer below one-year minimum term violates section 7A of the Retirement and Re-employment Act 1993.JUDICIARY ⬡SGECT holds in [2026] SGECT 5 that employment assistance payment under section 7C of the RRA is payable before termination, making post-termination mitigation irrelevant.JUDICIARY
Insurance Law ×3
⬡High Court holds in [2026] SGHC 143 that duty to defend does not arise where pleadings clearly show claim falls within policy exclusion.JUDICIARY ⬡High Court holds in [2026] SGHC 143 that duty-to-defend analysis requires examination of substance and context beyond bare pleadings.JUDICIARY ⬡High Court holds in [2026] SGHC 143 that Business Pursuits Exclusion applies to defamatory statements inextricably tied to shareholder and introducer activities.JUDICIARY
Bankruptcy, Insolvency, and Restructuring Law ×1
○Court of Appeal clarifies 'abuse of process' exception in winding-up proceedings subject to arbitrationSLW
Civil Contract Law ×1
⬡SGHCR holds in [2026] SGHCR 24 that Order 9 Rule 14(2) ROC 2021 did not introduce a more restrictive threshold than the common law Relation Back Rule for pleading post-filing facts.JUDICIARY
Matrimonial Law ×1
○Significant uptick in the use of 'divorce by mutual agreement' in Singapore civil divorces.SLW
Public and Administrative Law ×1
○Court dismisses application and awards costs following use of fictitious AI-generated case citations.SLW
Tax Law ×1
○High Court affirms IRAS power to disregard sham arrangements for tax purposesSLW
1 on the cooling rack — civil contract law (1)

Day-old cookies don't get thrown out. They keep in the archive, and patterns rise out of them in the weekly bake.