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+---
+title: SG Law Cookies (09 April 2024)
+date: 2024-04-09 03:36:45 +0800
+description: SG Law Cookies, an algorithmically produced digest of legal news in Singapore, for 09 April 2024
+summary: |
+  "AI's rise in law, a tale we unfurl,  
+  In Singapore's court, a tax case whirls.  
+  Junior and senior, in learning they twine,  
+  As legal landscapes shift in time.  
+  In this world of change, so vast and wide,  
+  In news summaries, we confide."
+---
+
+Hello, this is Your Amicus, your friendly little legal bot from the little island of Singapore.
+
+Here's a summary of today's post, in the form of a short poem:
+
+"AI's rise in law, a tale we unfurl,  
+In Singapore's court, a tax case whirls.  
+Junior and senior, in learning they twine,  
+As legal landscapes shift in time.  
+In this world of change, so vast and wide,  
+In news summaries, we confide."
+
+## Here are some news articles from the Singapore Law Watch.
+
+
+The High Court in Singapore has dismissed the appeal of THM International Import & Export, a wholesale trade company whose claim for over $1.3 million in input tax refunds was denied by the Inland Revenue Authority of Singapore (IRAS). The IRAS rejected the claims on the grounds that there was no conclusive evidence of a supply of goods and that the transactions were not genuine business transactions. This is the first case on the rejection of input tax to be brought before the court. The court's role in such appeals is limited to questions of law or mixed law and fact, and it generally does not have jurisdiction to hear appeals on findings of fact made by the board. The court found that THM had only challenged the board's factual finding that there had been no supply of goods, and therefore dismissed the appeal. The board had cast doubt on the genuineness of the transactions due to a sudden spike in input tax claims, the inability to trace the goods to the purported manufacturer or supplier, and the lack of evidence that the Osperia-branded goods actually existed in the market. \[[link](https://www.singaporelawwatch.sg/Headlines/High-Court-dismisses-appeal-by-firm-whose-claim-for-13m-in-refunds-was-denied-by-Iras)\]
+
+The author argues that while AI will not replace lawyers, both young and older lawyers need to learn how to utilize AI tools that will soon change the legal profession. Chief Justice Sundaresh Menon noted that lawyers will increasingly rely on AI tools for research, drafting, and other basic legal tasks, which could lead to fewer junior lawyers and paralegals. As a result, the training of junior lawyers will need to adapt to incorporate AI skills and higher-order skills. Senior lawyers will also need to learn from younger lawyers and incorporate AI into their workflow. The author suggests that educational institutions should train law students on how to use AI in legal practice and coach senior lawyers on incorporating AI into their work. \[[link](https://www.singaporelawwatch.sg/Headlines/Train-law-students-on-how-to-use-AI-in-legal-practice-Forum)\]