Ken Loon Ong

Practice Areas

Ken Loon heads Drew & Napier's Tax & Private Client Services practice.

Ken Loon advises on tax aspects of corporate transactions, such as income tax, GST, stamp duty, and property tax.

She assists clients with negotiations with the IRAS and represents clients before the tax tribunals and Singapore courts.

Her clients come from across business sectors. She advises local and multinational corporate groups, financial institutions, and investment funds on a broad range of transactions, including mergers and acquisitions, corporate structures and restructurings.

In addition, Ken Loon works with private clients to provide solutions to complex tax, succession and private wealth management issues.

Career

LLB (Hons), National University of Singapore (2001); MSc Taxation, University of Oxford; Admitted to Singapore Bar (2002).

Before joining Drew & Napier in 2008, she was a Principal Legal Officer in the Law Division of the Inland Revenue Authority of Singapore.

Professional Memberships

Member, Law Society of Singapore; Member, Singapore Academy of Law; Member, Criminal Law Advisory Committee (Hearing); Member, International Fiscal Association, Singapore Branch; Member, Singapore International Chamber of Commerce, Tax Interest Policy Group; Accredited Tax Advisor (Income Tax) in Singapore Chartered Tax Professionals Limited

Experience

Ken Loon has worked on a number of tax litigation cases that have led to landmark case law, including:

1. AQQ v Comptroller of Income Tax [2011] SGITBR 1 in which she appealed against the decision of the Income Tax Board of Review.

2. Lai Ling Wan (alias Lai Lily) v Commissioner of Stamp Duties [2011] 4 SLR 845 in which she successfully represented the appellant in the High Court in overturning the position taken by the Commissioner of Stamp Duties in his administrative circular on multiple property purchases.

3. Comptroller of Income Tax v MT [2006] 3 SLR(R) 688 in which she successfully represented a ship owner before the Income Tax Board of Review and the High Court in tax exemption on the bareboat charter fees of a Singapore-registered ship.

4. First DCS Pte Ltd v. Chief Assessor and Comptroller of Property Tax [2007] 3 SLR 326; Chief Assessor and Another v First DCS Pte Ltd [2008] 2 SLR 724 in which she represented the Chief Assessor before the High Court and Court of Appeal in the assessment of pipelines running through land owned by third parties.