Qualifications

  • LL.B. (Hons) (London) (1993)
  • B.Acc (Hons), Nanyang Technological University of Singapore (1993)
  • Barrister-at-law, Lincoln's Inn
  • Advocate & Solicitor of the Supreme Court of Singapore
  • Accredited Tax Advisor for Income Tax and GST of the Singapore Institute of Accredited Tax Professionals
  • Fellow Chartered Accountant, Singapore

Sim Ho is the Managing Director of our Corporate & Finance department and a Director in the Tax & Private Client Services practice. Sim Ho began his tax law career with the Inland Revenue Authority of Singapore where he advised the Authority principally on Corporate Income Tax, Goods and Services Tax, and tax treaty negotiations.

Sim Ho is dual-qualified as a lawyer and Chartered Accountant. He is a barrister of England and Wales, called by Lincoln’s Inn, and an Advocate & Solicitor of the Supreme Court of Singapore. He is a Fellow Chartered Accountant in Singapore, member of the Singapore Institute of Directors, an Accredited Tax Advisor for Income Tax and GST of the Singapore Institute of Accredited Tax Professionals, an Alumni Advisory Board member at the Nanyang Business School, NTU, and a member of the Valuation Review Board. Sim Ho also sits on the boards of AIA Singapore Pte Ltd.

Sim Ho’s forte lies in the truly multi-disciplinary approach that he brings to his cases. His approach incorporates legal, finance, risk governance, and accounting perspectives. Sim Ho is also well recognised by clients and peers for his critical and rigorous legal analysis and conceptual thinking towards problem solving. During the past 20 years, he has built a substantive practice-focus in tax litigation and dispute resolution. He also has expertise in oil and gas matters. Clients appreciate his willingness to make judgment calls when it comes to grey areas, as well as his extensive industry experience and commercial perspective.

Sim Ho is regularly approached for his counsel opinion and representation in the more complex and unique capital allowances disputes with the IRAS. He has led the following cases:

  1. Capital allowance claims by an international hotel group for a unique structure that the IRAS claimed was part of the buildings whereas a case was made after detailed engineering analysis that the structure was in fact ornamental and formed part of the plant of the hotel business.

  2. A novel point of law arose in a case concerning balancing charge in the context of whether a real estate investment trust is controlled by its sponsors.

  3. A multi-hundred million claim in respect of new generation maritime structures as plant for the purposes of complex shipbuilding and repair businesses.

  4. The potential liability for balancing charges arising from the decommissioning and sale of gas production plants.

Chambers Asia-Pacific
Tax 2022 – Band 1 leading lawyer for 12 years

Chambers notes that Sim Ho is a “highly regarded contentious tax lawyer in his own right”, where his work covers both domestic Singapore and international tax dispute resolution.

"His advice is always spot on and his responses are very prompt," enthuses one client of his.

“He is considered as one of the best in handling tax disputes.” He has extensive experience representing clients in high-stakes cases.

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.”

He is regarded as the leading expert for tax dispute cases and is frequently instructed on high stake litigations.

He has a reputation for being a smart and effective litigator. As one source noted, “he was technically sound, and offered strategic advice on a complex tax matter.”

He is praised for coming up with “very constructive ideas.” Sources also note that “his wealth of knowledge on precedents allows him to give an immediate response to any kind of question.”

Chambers High Net Worth
Private Wealth Law 2022 – Leading lawyer for 2 consecutive years

Noted by Chambers that he has considerable experience advising high net worth clients on contentious and non-contentious trust and estate matters, and he is praised by sources for his tax expertise.

Asia-Pacific Legal 500
Tax 2022 – Leading Individual for 13 years
Private Wealth and Family Law 2022 – Recommended lawyer for 2 consecutive years
Projects & Energy 2022 – Recommended lawyer for 3 consecutive years
Dispute Resolution 2020 – Recommended lawyer

“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.”

A “tax lynchpin” at the Singapore tax bar.

Ong Sim Ho is recommended for his “critical thinking” and “analytic skills”.

He is also commended for his “truly superior knowledge”.

He is "able to bring in his legal, finance, risk governance, and accounting perspectives to assist on various private client matter."

Asialaw Leading Lawyers
Tax 2022 – Ranked as the sole Elite Practitioner of the practice for 3 consecutive years,  previously ranked as the sole Leading lawyer

“Excellent, Ong Sim Ho is commercially attuned and provides interesting perspectives to tax issues.”

Best Lawyers International: Singapore
Tax Law 2023 – Endorsed individual for 11 consecutive years
Trusts and Estates 2023 – Endorsed individual for 11 consecutive years

International Tax Review
Tax Controversy Leaders 2022 – Highly Regarded for 10 years

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.”

Who’s Who Legal
Southeast Asia: Corporate Tax 2022 – Endorsed individual for 2 consecutive years
​Corporate Tax: Controversy 2021 – Leading Lawyer

The Tax Director’s Handbook
Leading lawyer 2015 for 2 consecutive years

  • Member, Law Society of Singapore
  • Member, Singapore Academy of Law
  • Member, Singapore Institute of Directors
  • Member, Alumni Advisory Board at the Nanyang Business School, NTU
  • Member, Valuation Review Board
  • Fellow Chartered Accountant, Singapore
  • Principal Examiner, Taxation, Foreign Practitioners Examination, Singapore Institute of Legal Studies
  • Member, Board of Directors of AIA Singapore Pte Ltd
  • Co-author, Singapore Chapter, Chambers Global Practice Guides on Private Wealth 2019
  • Contributor, Vol 16(2), Revenue and Taxation: Income Tax, Halsbury’s Laws of Singapore (LexisNexis Singapore, 2017)
  • Co-author, Goods and Services Tax – Law and Practice
  • Co-author, Butterworths Annotated Statutes (Revenue Law)