Liu Hern Kuan

Director, Head of Tax

Emailhernkuan.liu@insightslaw.sgPhone+65 6727 6176


Hern Kuan is a leading lawyer in tax-related matters in Singapore with substantial experience in both the public and private sectors. Prior to his 14-year stint in the Inland Revenue Authority of Singapore (IRAS) where he served as Chief Legal Officer for 10 years, Hern Kuan served as a tax manager in PwC and KPMG Singapore.

On top of leading the legal team at IRAS, Hern Kuan has successfully represented the Comptroller of Income Tax, the Chief Assessor, the Comptroller of Property Tax and the Commissioner of Stamp Duties as lead counsel in landmark cases involving tax on trading gains, tax avoidance, interest deduction claims, deductions in relation to commencement of business and exercise of discretion by the tax authorities.

Hern Kuan is also a passionate academic on the areas of tax, with lecturing stints in the Faculty of Law in National University of Singapore (NUS), SIM University and the Tax Academy of Singapore. He is also a highly-regarded author of numerous articles and papers on tax-related matters and is a contributor to the sections on Income Tax and Goods and Services Tax Volume of Halsbury’s Laws of Singapore (2018 and 2020 editions).

Hern Kuan has vast expertise in transactional tax (income tax, goods and services tax, property tax, stamp duty and international taxation), tax planning and structuring, and has advised clients on civil and criminal disputes with IRAS. He has also represented IRAS as lead counsel in civil and criminal court proceedings in the various boards of review and the Supreme Court.

Hern Kuan was selected by his peers for inclusion in The Best Lawyers in Singapore for Tax Law in 2018 and was awarded “Best Lawyers (Lawyer of the Year) for Tax Law 2021” in Singapore.


  • Advocate & Solicitor, Supreme Court of Singapore, 1987
  • Solicitor, England and Wales (Non-Practising)
  • LL.M., Queens College, University of Cambridge, 1998
  • LL.B. (Hons), National University of Singapore, 1986

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