Rajah & Tann’s Singapore office lures Hern Kuan Liu from IRAS
Hern Kuan has joined Rajah Tann as a tax partner in the Singapore office.
Experience
Hern Kuan was introduced to tax law in 1991. He was, prior to joining Rajah & Tann LLP in 2014, the Chief Legal Officer of the Inland Revenue Authority of Singapore (IRAS) for 10 years. Prior to his 14 year stint in IRAS, he was a tax manager with KPMG and PwC, and a lecturer with the Faculty of Law, National University of Singapore.
While at IRAS, he was, with his colleagues, involved in providing all manner of legal and tax advice to IRAS’ operational divisions, tax law interpretation, tax rulings, international matters, enforcement proceedings, audit, investigation and criminal prosecution matters, and drafting of tax legislation. He has also represented IRAS as lead counsel in civil and criminal court proceedings in the various boards of review and the Supreme Court.
Notable Cases & Transactions
AQQ v CIT [2014] SGCA 15, [2012] SGHC 249, [2011] SGITBR 1
AQP v CIT [2013] SGCA 3
BQM v CIT (2011) MSTC 50-004 (SGITBR)
Clifford Development v Commissioner of Stamp Duties [2009] SGCA 17, [2008] SGHC 168
City Developments Limited v Chief Assessor [2008] SGCA 29, [2007] SGHC 227, (2007) MSTC 5,598 (SGVRB)
UOL Development (Novena) Pte Ltd v Commissioner of Stamp Duties [2007] SGHC 173
First DCS Pte Ltd v Chief Assessor [2007] SGHC 82
IE v CIT (2007) MSTC 5,656 (SGITBR)
Comptroller of Income Tax v IA [2006] SGCA 24, [2005] SGHC 229, (2005) MSTC 5,456 (SGITBR)
Comptroller of Income Tax v HY [2006] SGCA 7, [2005] SGHC 137, (2005) MSTC 5,439 (SGITBR)
T Ltd v Comptroller of Income Tax [2006] SGCA 13, [2005] SGHC 115
JD v Comptroller of Income Tax [2005] SGCA 52, [2005] SGHC 92, (2005) MSTC 5,391 (SGITBR)
HZB v CIT (2005) MSTC 5,508 (SGITBR)
UDPL v CIT (2005) MSTC 5,331 (SGITBR)
Kuok (Singapore) Ltd v Commissioner of Stamp Duties [2003] SGHC 81
BCH Retail Investment Pte Ltd v Chief Assessor (2003) MSTC 7,439 (SGHC)
MMR v CIT (2001) MSTC 5,305 (SGITBR)
Memberships / Directorships
Member, Law Society of Singapore
Member, Singapore Academy of Law