About The Raffles Corporate Services Editorial Team

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So far The Raffles Corporate Services Editorial Team has created 1196 blog entries.

Transactions at Undervalue and Unfair Preferences: How Singapore Liquidators Claw Back Assets Under Sections 224 and 225 of the IRDA

When a Singapore company is wound up or placed under judicial management, one of the liquidator's or judicial manager's most consequential tasks is looking backwards, not forwards. Before distributing whatever assets remain to creditors, the officeholder must ask whether the company, in the months or years before insolvency, gave away value it should not have [...]

GST Remission for Singapore Funds: How the Fixed Recovery Rate Works and Who Should Be Tracking the Statement of Claims

Singapore's GST treatment of investment funds is one of those areas that gets a passing mention in most VCC and family office guides, then quietly ignored until a fund administrator asks the company secretary why the fund has not filed its Statement of Claims. The mechanism, a GST remission that allows qualifying funds to recover [...]

MAS’s New Class Exemption for Single Family Offices: The 15 June 2026 Notification Regime and What It Means for Company Secretaries

Most coverage of MAS's new single family office (SFO) framework, which took effect on 15 June 2026, focuses on the tax and structuring angle: what it means for 13O and 13U eligibility, and how it replaces the old individual no-action letter practice. Less attention has gone to what it actually means operationally for the company [...]

Corporate Secretarial Duties for a VCC or Family Office SPV: What Changes When the Client Is a Fund

When a corporate secretarial firm takes on a Variable Capital Company (VCC) or a family office fund vehicle as a client, the work looks superficially similar to servicing an ordinary Singapore private company. There is still a board, a secretary, a registered office, and an annual return. Underneath that surface, the mechanics change substantially. A [...]

GST InvoiceNow Full Roll-Out (2028-2031): What Existing Singapore Businesses Need to Know

Singapore's GST InvoiceNow requirement has, until now, mostly been a story about new GST registrants. If you registered for GST voluntarily or crossed the compulsory threshold from 1 November 2025 onwards, you were already required to adopt InvoiceNow from day one. What has changed is that IRAS has now confirmed the full timeline for extending [...]

Class Rights Protection Under Singapore’s CALA 2025: The New 75% Threshold Explained

Since 6 May 2026, Singapore companies with more than one class of shares have had to operate under a new statutory floor when it comes to changing the rights attached to any class. The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) codifies, for the first time in the Companies Act 1967, a minimum [...]

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