Ong Sim Ho
Managing Director, Corporate & Finance
Director, Tax & Private Client Services
- Singapore
- Drew & Napier LLC
- T +65 6531 4126
- F +65 6535 4864
- Send Email
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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 is the Managing Director of Drew & Napier's 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:
- 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.
Chambers Asia-Pacific
Tax 2024 – Band 1 Leading lawyer for 14 years
"It's always a pleasure to work with Sim Ho. He is knowledgeable and business-oriented."
"Sim Ho is an excellent tax lawyer."
"His advice is always spot on and his responses are very prompt."
“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.
Ong Sim Ho is singled out for his “marvellous legal mind” and his “ability to holistically look out for client interests.” His strong rapport with clients and top-shelf reputation earn him the trust of a number of major corporates. Among peers he is best known for his litigation expertise. Sources also note that his experience in the IRAS gives him an added edge.
“Ong Sim Ho stands out for his experience with the Singapore tax authority, and is best known for his skills in tax litigation.”
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 2024 – Leading lawyer for 4 consecutive years
"Ong Sim Ho is more corporate tax focused and is extremely experienced."
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.
"Sim Ho is one of the leading practitioners in the tax and private wealth space. With his experience with the Inland Revenue Authority of Singapore and also commercial experience, he is able to provide well-balanced advice to clients that is both technically sound and practical."
"He is a seasoned tax practitioner and is a very well-regarded authority in this area."
Asia-Pacific Legal 500
Tax 2024 – Leading Individual for 15 years
Private Wealth 2024 – Recommended lawyer for 4 consecutive years
Projects and Energy 2023 – Recommended lawyer for 4 consecutive years
Dispute Resolution 2020 – Recommended lawyer
“Ong Sim Ho is technically strong with practical solutions.”
“Ong Sim Ho has good commercial sense and gives practical advice.”
“Ong Sim Ho has a wealth of experience and does his best to be available when we call on him.”
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."
“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.”
Asialaw Leading Lawyers
Tax 2024 – Ranked as Elite Practitioner for 6 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.
“Excellent, Ong Sim Ho is commercially attuned and provides interesting perspectives to tax issues.”
“Provides practical advice which solves my problems.”
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 2023 – Leading individual for 11 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.”
Asian Legal Business SE Asia Law Awards
Tax and Trusts Law Firm of the Year 2023
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 Private Wealth Law Firm of the Year 2021 for handling some of the most complex and cross-border matters.
Who’s Who Legal
Global Leader
Corporate Tax: Controversy 2022 – Leading Lawyer for 2 consecutive years
Private Client 2023 – Recommended individual
National Leader
Southeast Asia: Corporate Tax 2024 – Recommended individual for 4 consecutive years
The Tax Directors Handbook
Leading lawyer in 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)