Private: Liu Hern Kuan

Director (Head of Tax)
ZICO Insights Law LLC
d.+65 6604 6010


Hern Kuan is a tax lawyer having advised on income tax, goods and services tax, property tax, stamp duty and international taxation. His work includes tax disputes with the Inland Revenue Authority of Singapore (IRAS) where he previously served as Chief Legal Officer for over a decade. Apart from leading the legal team at IRAS, Hern Kuan was lead counsel representing the Comptroller of Income Tax, the Chief Assessor and the Comptroller of Property Tax, and the Commissioner of Stamp Duties in leading 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. In addition to tax disputes, Hern Kuan advises clients on domestic and international tax planning and structuring, including stamp duty relief.


With extensive experience in both the public and private sectors, Hern Kuan was a tax manager in 2 of the Big 4 accounting firms before joining the Inland Revenue Authority of Singapore (IRAS), where he served as Chief Legal Officer for over a decade, and headed a tax practice at a major Singapore law firm thereafter. He used to lecture at the National University of Singapore, Faculty of Law and has lectured at the Tax Academy of Singapore on its Advanced Tax Programme as well as at the SIM University on international tax and tax planning. He was selected by his peers for inclusion in The Best Lawyers in Singapore for Tax Law since 2018 and was awarded “Best Lawyers (Lawyer of the Year) for Tax Law 2021” for Singapore.


  • LL.B (Hons), National University of Singapore
  • LL.M, Queens College, University of Cambridge
  • Advocate & Solicitor, Singapore
  • Solicitor, England & Wales (non-practicing)