![]() “I didn't hear of anyone asking for answers to entire papers, but for smaller questions here and there, yes.” One of the two, a 26-year-old who now practises law in an international firm, said: “It was frankly not unheard of for people to text their friends here and there for questions they didn’t know how to fully handle. There was no requirement to turn on their web cameras to show that they were not communicating with others and they did not have to download any examination software such as those that locked their computers from accessing messaging applications, they added. ![]() They would be given a password-protected document containing the exam questions and were told to type their answers on a word document and submit it online within a set time, they said. Throughout the eight days of tests, candidates sat for the exam from home. Two lawyers who took the Part B exams in late-2020 - both requested anonymity - told TODAY that although the Covid-19 pandemic forced the exams to be held virtually, there were few rules in place that prevented examinees from cheating. The AG is considering the applications of the five other trainees who cheated in the 2020 Part B examinations. This is because their misconduct showed that they "did not embody the key qualities of honesty and integrity that every lawyer must possess".ĪGC added that last Wednesday's admissions hearing was the first time the AG had objected to an applicant being called to the Bar. “The Attorney-General (AG) takes the view that, in all cases where applicants had cheated on the Bar examinations, such applicants would not be fit and proper persons to be admitted as advocates and solicitors of the Supreme Court of Singapore at this point in time," AGC said. The postponement of the court hearings, however, does not mean that they will be automatically admitted to the Bar afterwards.ĪGC said that after the adjournment, those who had cheated will have to file an affidavit showing why he or she is a “fit and proper person” to be admitted to the Bar - meaning they can practise as lawyers - as of the date of that affidavit. ![]() This came a day after a High Court judgement revealed that six trainee lawyers had their court hearings for admissions to the Bar delayed by six months to a year because they had cheated during the Bar exams, bringing the number who had cheated up to 11. Motor vehicle expenses (goods / commercial vehicles, e.g.SINGAPORE - Lawyers who took the Bar examinations in 2020 said that the lax rules made it easy for candidates to cheat, as the Attorney-General’s Chambers (AGC) said on Tuesday (April 19) that five more trainees lawyers had been caught cheating during the exams that year. Medical expenses (restricted to 1% of total remuneration) Legal and professional fees (non-trade or capital transactions Legal and professional fees (trade and revenue transactions) Examples of deductible and not deductible expenses: Deductible expensesĬPF, skill development levy, foreign workers’ levyĬertificate of entitlement (COE) for motor vehicles**ĭepreciation (you may claim capital allowances)Įxchange loss (trade and revenue in nature)Įntrance fee (country club or other clubs)Įxchange loss (non-trade or capital in nature) It must also be revenue in nature the deduction must not be prohibited under the Income Tax Act and the expenses must be incurred. ![]() You can claim deduction for expenses that are incurred in the production of income.
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