Partners

Ong Sim Ho

Deputy CEO
Director, Strategy & Transactions

Key Practices

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
  • Fellow Chartered Accountant, Singapore
  • Accredited Tax Advisor for Income Tax and GST of the Singapore Institute of Accredited Tax Professionals

Sim Ho designs and structures cross-disciplinary or complex transactions. He leads multi-disciplinary and cross-border teams in execution with strategic focus across functional areas: Risk & Governance, Structure Optimisation, Financial & Taxation, Communication and Policy Advocacy.

He advises complex corporate, commercial, and family transactions in a myriad of circumstances and has acquired a reputation as a maverick of legal creativity. He honed his skills over 25 years of deep experience in bespoke-objectives driven corporate transactions and restructuring, structured finance, cross-border asset migration, in the banking, insurance, oil & gas, MNCs, and private wealth sectors, and as counsel in tax and trust litigations.

Ranking publications identified client affirmations for his strategic and conceptual thinking, willingness to make judgement calls in grey areas, and a port of call for second opinions, never at a loss for a solution.

Given his wide boardroom and commercial experiences, Sim Ho has regularly been consulted on communication briefs, including press statements, written policy advocacy, and board crisis management.

Sim Ho is dual-qualified as a lawyer and chartered accountant: a barrister of England and Wales (Lincoln’s Inn, Advocate & Solicitor of the Supreme Court of Singapore, Fellow Chartered Accountant (Singapore), and a member of the Singapore Institute of Directors, Accredited Adviser of the Singapore Chartered Tax Professionals.

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:

  • 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.
  • 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.
  • A multi-hundred million claim in respect of new generation maritime structures as plant for the purposes of complex shipbuilding and repair businesses.
  • The potential liability for balancing charges arising from the decommissioning and sale of gas production plants.

As an Advocate

The Singapore Court of Appeal commended Sim Ho in a matter: “Mr Ong is to be commended for presenting as clear and as persuasive a case as he could on behalf of his client. Indeed, in our view, he could not have presented a stronger one. Failure to secure the decision in a case is not necessarily a reflection of the quality of the argument as well as advocacy; indeed, as we have just mentioned, this is one such instance to the contrary. We are also particularly impressed by Mr Ong’s candour and his refusal to gloss over arguments as well as facts that did not appear to be in his client’s favour. Although the court would, of course, disregard any such attempts, it is refreshing that Mr Ong resisted the temptation to do what happens so often”.

Citations from independent publication sources on his expertise and approach:

Ong Sim Ho is singled out for his “marvellous legal mind” and his “ability to holistically look out for client interests”. — Chambers Asia Pacific

“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.” — Asia Pacific Legal 500

“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.” — Chambers Asia Pacific

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.” “Ong Sim Ho is technically strong with practical solutions.” — Chambers Asia Pacific

Ong Sim Ho is recommended for his “critical thinking” and “analytic skills”. — Asia Pacific Legal 500

He is also commended for his “truly superior knowledge”. — Asia Pacific Legal 500

He is “able to bring in his legal, finance, risk governance, and accounting perspectives to assist on various private client matter”. — Asia Pacific Legal 500

“It’s always a pleasure to work with Sim Ho. He is knowledgeable and business-oriented.” — Chambers Asia Pacific

“Ong Sim Ho has a wealth of experience and does his best to be available when we call on him.” — Asia Pacific Legal 500

“Ong Sim Ho has good commercial sense and gives practical advice.” — Asia Pacific Legal 500

“His advice is always spot on and his responses are very prompt.” — Chambers Asia Pacific

A “tax lynchpin” at the Singapore tax bar. — Asia Pacific Legal 500

“Ong Sim Ho stands out for his experience with the Singapore tax authority and is best known for his skills in tax litigation.” — Chambers Asia Pacific

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

Chambers Asia Pacific
Tax 2026 – Eminent Practitioner, previously Band 1 Leading lawyer for 15 years

Chambers High Net Worth
Private Wealth Law 2025 – Leading lawyer for 5 consecutive years 

The Legal 500 Asia Pacific
Tax 2026 – Leading Individual for 17 years
Private Wealth & Family Law 2026 – Recommended lawyer for 6 years
Projects and Energy 2023 – Recommended lawyer for 4 consecutive years
Dispute Resolution 2020 – Recommended lawyer

Asialaw Leading Lawyers
Tax 2025 – Ranked as Elite Practitioner for 7 consecutive years, previously also the sole Elite Practitioner of the practice for 4 consecutive years. Sim Ho was also the sole Leading lawyer before he was ranked as Elite Practitioner.

Best Lawyers International: Singapore
Tax Law 2025 – Endorsed individual for 13 consecutive years
Trusts and Estates 2025 – Endorsed individual for 13 consecutive years

International Tax Review

Tax Controversy Leaders 2025 – Leading individual for 13 years

Asian Legal Business
SE Asia Law Awards
Tax and Trusts Law Firm of the Year 2023 and 2024
Private Wealth Law Firm of the Year 2021

Sim Ho is part of the team that won the awards Tax and Trusts Law Firm of the Year 2023 and 2024, and Private Wealth Law Firm of the Year 2021 for handling some of the most complex and cross-border matters.

Lexology Index (previously Who’s Who Legal)
Global Leader
Firm Management 2026 – Thought Leader
Tax: Controversy 2026 – Thought Leader, previously Recommended Lawyer for 4 consecutive years
Tax: Advisory – Thought Leader
Private Client 2026 – Recommended individual for 3 consecutive years

National Leader
Southeast Asia: Corporate Tax 2026 – Endorsed individual for 6 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)