Tax
Our Tax Practice is the broadest full spectrum tax law advisory team in Singapore, encompassing tax litigation, corporate tax advisory, enterprise tax risk management, and private wealth planning, presenting clients with a comprehensive and seamless service.
Clients rely on us in complex cases where sophisticated tax-legal issues require fine judgment calls. We regularly take on novel matters and force the rethink of established practices and boundaries of the Revenue authorities.
A hallmark of our practice is quality processes. Every case we handle follows an established process of diagnosing the problem, assembling the best minds, landscaping the entire case, researching, and putting together the solution.
Practice Areas
Tax Litigation
This is the area of expertise for which we are best known. We represent clients before all the tax tribunals as well as the Supreme Court. Our formal legal opinions are frequently sought by clients and their solicitors. We are comfortable advising in all areas of taxation including goods and services tax, property tax and stamp duties. We are particularly well respected in corporate tax and property tax litigation. In the property tax arena, we have detailed knowledge of the specialised and intricate industrial sector.
Enterprise Tax Risk Management
Our expertise in this area is a testament to our talented multidisciplinary team. We have consulted on enterprise-based risk assessment assignments to minimise future tax exposure for our clients. We have developed established processes for assessing specific tax risks in the global trading context. For example, we consulted for several major oil and trading companies to establish a set of business processes and trading rules to manage their international “Permanent Establishment” exposure. We pride ourselves on our strong tax audit and investigation services and we are regularly sought out for major tax criminal investigation matters.
Corporate Tax Advisory
We offer a full range of corporate tax advisory services. In addition to advising on transactions, we manage on-going corporate tax compliance and legal issues. In collaboration with our corporate finance lawyers, we ensure tax compliance and optimisation for our clients.
Accolades
Chambers Asia-Pacific
Tax 2026 – Band 1; Leading firm for 17 consecutive years
Eminent Practitioner – Ong Sim Ho
Band 1 – Ong Ken Loon
Up and Coming – Yang Shi Yong
“The team at Drew & Napier are always on top of their game. We received advice that was digestible, practical and executable. The whole delivery was very clear and concise.”
“Drew & Napier has a very competent and experienced team. Work is completed effectively and on time, and they offer a very responsive service.”
Ken Loon is described as “not just technically savvy but well-connected within the Singapore government”, “brilliant, on time and on point”, and “very knowledgeable and responsive”.
Noted by Chambers as the “go-to group for tax disputes”.
“They have Singapore laws and regulations at their fingertips. Without having to spend too much time checking, the team is able to answer our issues and concerns almost immediately.”
“The firm is very professional and responses are quick and detailed. Standards are always presented to back up the advice.”
“Drew & Napier’s team have world-class technical skills and the ability to understand the many aspects of the problem. They provide actionable advice which is nimble, with clear fit to client resources and factual scenario.”
“They are extremely commercial, which is a rare skill.”
“They are very professional in their delivery of advice.”
“Very experienced team. The lawyers are also accountants, so they are familiar with the financial workings. They are knowledgeable and you don't have to explain much.”
“They are professional and highly responsive, even on small matters.”
“They have an excellent team and a very strong practice.”
One market commentator notes: “They are a very strong dispute resolution firm, not just in tax disputes. They continue to do well in this space.”
“When auditors are questioning and matters are urgent, we can always call them for detailed legal advice.”
“They are spot-on in providing us with relevant tax advice.”
“They are well connected and successful in the marketplace. I appreciate their legal updates and occasional seminars, which are very useful.”
“The work was exceptional— timely, thorough and fairly priced.”
“They can articulate clearly complex tax concepts.”
Ken Loon is described as “technically strong” and clients praised her ability to “empathise with clients’ needs”. She is sought after for her depth of experience in handling tax disputes initiated by the tax authorities. One client revealed: “She is a lawyer I would go to for technical matters”. Other clients noted that “Ken Loon shines especially in having the nous to pull in subject matter and local law legal experts early, seeing around corners for us, to create holistic, battle-tested, and well-precedented advice in solving complex problems. She clearly loves her work and it shows through in the quality and speed of delivery” and that she “provides calm yet technically strong and pragmatic counsel while under challenging deadlines and pressures”.
Ong Sim Ho wins a lot of praise for his flexible approach and depth of knowledge in the tax area, with one client emphasising: “The most important thing is his technical understanding and how creative he is. No one in Singapore can cut through the issues like him. He is very, very strong.”
Other clients commended that “Sim Ho is an excellent tax lawyer” who is “knowledgeable and business-oriented” and that his advice is “always spot on and his responses are very prompt”.
Chambers High Net Worth
Private Wealth Law 2025 – Leading firm for 10 consecutive years
Family Offices & Funds Structuring 2025 – Leading firm for 4 consecutive years
Leading Individuals
Ong Sim Ho for 5 consecutive years
Julian Kwek (Indonesia, Expertise Based Abroad) for 10 consecutive years
Up and Coming
Seah Ching Ling for 2 consecutive years
“The Drew & Napier team is able to provide holistic support and advice to clients in relation to their family office set-ups, including on any succession planning strategies, corporate and tax issues.”
“They possess deep expertise and experience in advising on complex structures for private wealth planning, as well as dealing with sophisticated matters in a pragmatic manner.”
“These are some of the smartest people I have ever met— experienced and high IQ,” says a source, adding: “They do extensive and thorough research, understand my situation completely, understand the laws applicable to my situation, alert me to the potential pitfalls, and give me sound advice after having discussed with me the possible avenues and potential outcomes.”
“Drew & Napier is one of the few firms that is all rounded and possesses the capability and in-depth knowledge to advise on both the corporate side and private wealth planning.”
Another source says their “strengths are that they are knowledgeable about the subject matter and able to share relevant experience when it comes to trust-related matters”.
“They were attentive and always available. They had a high degree of professionalism and knowledge around the issues discussed.”
Clients described the team as “very, very professional in their approach” with “very good, solid reputation” in the local market.
“The service was always excellent,” says one client.
“Very versatile” and “very in-tune with the industry, and with what the clients, banks and trust companies are thinking; you have a melting pot of experience there.”
“They are a good firm, they have a good name, and they can be relied on. They’re very dependable.”
“I think the quality is very high; it’s excellent. They are very liked by their clients, they’re trustworthy and very up to date on what's happening. They understand from the trustees’ point of view what they need and what’s going on. I also think their regulatory framework is a lot stronger than that of other firms. When there are any changes in rules and regulations, they’re first on it too.”
Asia Pacific Legal 500
Tax 2025 – Tier 1; Leading firm for 19 consecutive years
Hall of Fame
Ong Ken Loon for 6 consecutive years, previously a Leading Individual for 8 consecutive years
Leading Individual
Ong Sim Ho for 16 years
Recommended lawyer
Yang Shi Yong for 10 consecutive years
“Technically strong with great knowledge of clients’ businesses.”
“Very experienced tax team.”
The team is “very responsive, quick on the uptake and provides in-depth and relevant legal advice that works in real life”.
“Its lawyers have sharp business acumen and provide commercially practical advice.”
Practice head Ong Ken Loon has impressed clients with her “strong technical skills”. She is a “go-to person for any tax dispute work” and particularly rated for her “professionalism and knowledge”.
Ken Loon is “very experienced and knows the people working in IRAS very well including their backgrounds, the experience, how they work, and how they are likely to treat your case.”
“She is able to read the government’s approach to tax issues and can also be a useful contact if you have a difficult issue with the government. Her advice is always practical in approach and always sound. In terms of legal research, she is an extremely conscientious lawyer who always does her homework and her numbers and she is always prepared and able to clearly explain the tax impact of the various options so that it is easy to determine which to go for.”
“In terms of negotiations and communications, you cannot get better than Ken Loon as she always knows how to put the arguments across and she is extremely clear and concise.”
“Ong Sim Ho is someone we are always relying on. He usually takes a novel approach in crafting his solutions and has not failed us in a single matter brought to him in more than 15 years.”
“Ong Sim Ho is technically strong with practical solutions.”
Ong Sim Ho is described as a “tax lynchpin” at the Singapore tax bar, and he is recommended for his “critical thinking”, “analytic skills” and “truly superior knowledge”.
Private Wealth and Family Law 2025 – Tier 1 for 9 consecutive years
Recommended Individual
Ong Ken Loon for 7 years
Ong Sim Ho for 5 consecutive years
Next Generation Partner
Seah Ching Ling for 5 consecutive years
“The private wealth team is experienced, responsive and commercial-minded, which is very helpful in today’s world where matters are increasingly getting more complex.”
“Seah Ching Ling is very experienced, commercial-minded and sensitive to client’s requirements in the area of tax and trusts, which is helpful when one has to navigate through concepts and issues which may be complex and confusing at times. She can always be counted on to provide advice that is practical and sensible.”
“Ong Sim Ho has good commercial sense and gives practical advice.”
“Seah Ching Ling is very knowledgeable in her field of work and always willing to go the extra mile. Very responsive and clients can be assured that they are in good hands with her.”
“Ong Sim Ho has a wealth of experience and does his best to be available when we call on him. Seah Ching Ling is able to fully understand our needs and has great attention to detail. She also makes us feel comfortable and reassured. We feel that these qualities are crucial for a family office and trusts lawyer. Emma Gan is a pleasure to work with and always ready to assist with our needs. She is also practical and delivers good solutions.”
“Ong Sim Ho and Seah Ching Ling are technically strong and have good commercial sense. Easy to communicate and work with.”
The team garnered praise for its “excellent response times and great service informed by deep industry knowledge”.
“Sim Ho is able to bring in his legal, finance, risk governance, and accounting perspectives.”
He is “a prominent name in private wealth and asset protection”.
“Ching Ling is very experienced and knowledgeable in the area of trusts, taxation, and charities. She provides very pragmatic advice and does not over-complicate matters.”
“Seah Ching Ling is an emerging talent.”
International Tax Review World Tax
Tax Controversy 2025 – Tier 1, previously Leading firm for 14 consecutive years
General Corporate Tax 2025 – Leading firm for 15 consecutive years
Transfer Pricing 2025 – Leading firm
Women in Tax Leaders 2025
Ong Ken Loon for 10 consecutive years
Seah Ching Ling
Tax Controversy 2025
Ong Ken Loon – Highly Regarded for 12 consecutive years
Ong Sim Ho – Highly Regarded for 13 consecutive years
Yang Shi Yong – Highly Regarded for 2 consecutive years
General Corporate Tax 2025
Yang Shi Yong – Highly Regarded for 2 consecutive years
Seah Ching Ling – Notable Practitioner
Private Client 2025
Seah Ching Ling – Notable Practitioner
“Ong Ken Loon is a well-respected specialist in tax dispute resolution and regularly represents clients in tax tribunals and courts.”
“Ong Sim Ho has demonstrated very good knowledge and in-depth understanding of the Singapore income tax regulations and has provided very concise and comprehensive analysis of our tax issue.”
“Mr Ong, the partner, has great technical expertise, especially in unconventional matters,” said one client. “There are times when we hit a hard wall and cannot find solutions from the big accounting firms; we would go to him to get another angle on the matter.”
“Very impressive clearly thought through advice on how to manage a dispute with IRAS.”
Asian Legal Business (ALB) SE Asia Law Awards
Tax and Trusts Law Firm of the Year 2024 for 2 consecutive years
Private Wealth Law Firm of the Year 2021
The Straits Times – Singapore’s Best Law Firms 2025
Leading firm for Inheritance & Succession, Private Wealth Management Law in the survey by Singapore’s largest circulating broadsheet, The Straits Times, and international research company, Statista.
Benchmark Litigation Asia-Pacific
Private Client 2025 – Highly Recommended for 5 consecutive years, previously Recommended for 4 consecutive years
Best Lawyers International: Singapore
Tax Law 2024 – Ong Sim Ho and Ong Ken Loon are endorsed individuals
Trust and Estates 2024 – Ong Sim Ho and Ong Ken Loon are endorsed individuals
Lexology Index (previously Who’s Who Legal)
Thought Leaders Global Elite 2026
Tax: Advisory – Ong Ken Loon
Global Leader
Corporate Tax: Controversy 2022 – Ong Sim Ho is a Leading individual for 2 consecutive years
Corporate Tax: Advisory 2022 – Ong Ken Loon is a Leading individual for 2 consecutive years
Private Client 2025 – Ong Sim Ho and Seah Ching Ling are Leading individuals
National Leader
Southeast Asia: Corporate Tax 2025
Ong Sim Ho – Recommended individual for 5 consecutive years
Ong Ken Loon – Recommended individual for 4 consecutive years
Southeast Asia: Private Client 2025
Ong Sim Ho – Recommended individual for 2 consecutive years
Ong Ken Loon – Recommended individual
Seah Ching Ling – Recommended individual for 3 consecutive years
Asialaw Profiles
Tax 2025 – Outstanding for 5 consecutive years, previously Highly Recommended for 3 consecutive years
“Deep experience.”
“Experienced lawyers who know the ITBR requirement and advise clients on the appeal strategy and provide practical advice on the approach to the appeal. Legal submissions are well prepared and clear and concise. They value the relationship with clients.”
A client notes that the team “made me feel very comfortable from the onset despite being in a very challenging environment”. Another adds that the team offers “very practical tax advice”.
“Very knowledgeable and provides practical advice.”
Asialaw Leading Lawyers
Tax 2025
Ong Sim Ho – Elite Practitioner for 7 consecutive years
Ong Ken Loon – Elite Practitioner, previously Distinguished Practitioner for 6 consecutive years
Yang Shi Yong – Notable Practitioner
“Excellent, Ong Sim Ho is commercially attuned and provides interesting perspectives to tax issues.”
Clients praised Ken Loon for being “very knowledgeable”, and she has “calm hands”.