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🎧 Is the cost of becoming a lawyer in Singapore worth it any more? Lawyers are leaving the profession because of issues such as toxic bosses and inflexible court timelines, according to a recent in-depth study.   If these issues have been raised for more than 30 years, will this study change anything? Hear from legal professionals on The Usual Place podcast.    https://str.sg/CS4G   🎧 Podcast & Issue Full Details: Overworked, bullied and burnt-out: Is being a lawyer still a dream job?   Source: The Usual Place podcast, The Straits Times, published 9 July 2026   Link: https://str.sg/CS4G Host: Natasha Ann Zachariah   Guests:   - Zhang Yu Fu: Junior lawyer at Dentons Rodyk, called to Bar April 2026, study participant   - Wong Yi: General Counsel at Lum Chang Holdings, ex-Big Four firm, former chair of Law Society Young Lawyers Committee         📄 The Core Study: Legal Profession Sustainability Study   - Commissioned by: Law Society of Singapore; done over 4 years by Anthro Insights; released 23 June 2026 - Scope: Surveyed 855 practising/former lawyers; 31 in-depth interviews with ex-judges, academics, junior/senior practitioners, and those who left practice   - Key Finding: Attrition comes from structural/cultural issues unchanged for decades, not individual shortcomings   🚩 Main reasons lawyers leave   - Workplace culture: Bullying, humiliation, toxic supervision, lack of mentorship - Workload & expectations: Excessive hours, 24/7 availability, punishing deadlines, heavy billable-hour pressure   - Court system issues: Inflexible timelines, rigid scheduling that ignores personal needs (e.g. pregnancy/family emergencies), harsh treatment by some judicial officers - Preparation gap: Law schools seen as not equipping students for real practice realities - Scale of crisis: Chief Justice Sundaresh Menon noted 1 in 3 new lawyers may leave within 3 years         💰 Is the cost worth it?   - Education cost (citizens, subsidised): NUS/SMU Law ~S$12,650–13,700/year; JD programmes ~S$20,000–30,000/year; plus training, Bar exams, and low trainee stipends - Pay reality: Top firms pay S$100k–130k/year for fresh associates, but most earn ~S$4,700/month at graduation; partnership takes 10–15 years and few make it - Value question: High financial + personal cost vs. eroding job satisfaction, burnout risk, and uncertain long-term reward         🤔 Will this study change anything?   - These concerns have been voiced for over 30 years with limited progress   - Why this time may differ: First large, systematic evidence of deep-rooted problems; backed by Law Society, judiciary, and government attention   - Early responses: Ministry of Law reviewing findings; calls for flexible timelines, better culture, mentorship, and work-life boundaries   - Stakes: Persistent attrition risks hollowing out talent, raising legal costs, and hurting access to justice       The episode explores whether the profession can move past talk to real reform, and whether law remains a “dream job” for the next generation .    

IRAS has reminded nightclub operators that flower garland sales to performing artistes are taxable supplies subject to GST, income tax and, for non-resident performers, withholding tax.   https://onlinecitizenasia.com/2026/07/09/iras-reminds-nightclub-operators-of-tax-obligations-on-flower-garland-sales   IRAS Reminds Nightclub Operators: Flower Garland Sales Are Taxable Supplies   Published: 9 July 2026 | Source: The Online Citizen       Overview   The Inland Revenue Authority of Singapore (IRAS) has issued an official reminder to nightclub operators: payments for flower garlands presented to performing artistes are not voluntary tips or mere purchases of flowers—they are taxable supplies subject to GST, income tax, and withholding tax for non-resident performers.       What the Practice Involves   - Patrons pay to have garlands placed around artistes’ necks as a public gesture of appreciation during performances - Prices range widely: S$50 to S$100,000 per garland - Nightclubs manage the whole process: setting prices, collecting payments, arranging presentation, and distributing proceeds to artistes - Artistes receive an agreed share—either fixed percentage or part of their overall remuneration       Key Tax Principles   1. Nature of Transaction: Taxable Service, Not Gratuity   Customers pay for the right to publicly honour an artiste and participate in the venue’s entertainment experience—this counts as a supply of services under the GST Act, not a gift or voluntary tip.   2. Principal vs Collecting Agent   IRAS generally treats the nightclub as the principal, not an agent, because it:   - Controls pricing, sales, and payment collection - Decides revenue sharing - Oversees artistes’ activities Artistes typically have no say in these matters, confirming the venue’s role as principal supplier.   3. GST: Full Amount Is Taxable   ❌ Misconception: GST applies only to the venue’s share of proceeds ✅ Rule: GST applies to the entire sum paid by the customer, regardless of how proceeds are split Example: If a patron pays S$500, and the venue keeps S$300 while S$200 goes to the artiste—GST is calculated on the full S$500.   4. Income Tax Rules   - All garland revenue must be declared as part of the nightclub’s gross business income - Payments to artistes (salary or share of sales) are deductible business expenses if properly documented - Warning: Artificial income splitting across linked entities without genuine commercial purpose to cut tax or avoid GST registration may be treated as tax evasion.   5. Withholding Tax for Non-Resident Artistes   - Non-resident public entertainers are subject to 15% withholding tax under Section 45GA of the Income Tax Act on all earnings including garland shares - Operators must remit this tax to IRAS by the 15th day of the second month after paying the artiste.       Precedent: 2022 Enforcement Case   Nightclub operator Soon Kok Khoon was jailed for 13+ months and ordered to pay S$630,861 in penalties for GST evasion and money laundering. He diverted over S$3.2 million in garland revenue to unregistered shell companies to avoid tax obligations.       IRAS Advice   Tax treatment depends on transaction nature, contracts, and facts of each case. Operators must keep complete records and follow guidelines. Those with past errors are encouraged to make voluntary disclosure, which IRAS considers a mitigating factor in enforcement actions.       🔗 Full article: https://onlinecitizenasia.com/2026/07/09/iras-reminds-nightclub-operators-of-tax-obligations-on-flower-garland-sales