Responsive image

Tax Planning vs Avoidance vs Evasion and Avoiding the Pitfalls (SILE Accredited)

Managing IRAS Queries on your Business Arrangements

Expert Speaker Liu Hern Kuan

$342.40 (including GST)


EARLY BIRD SPECIAL: Save 10% when you register by 27 May 2019. Use code MAY19 at checkout.


It is not always clear whether tax planning can be regarded as tax avoidance or tax evasion. Is a failure to declare income, tax evasion? Is the provision of business services through a company a tax avoidance arrangement?

This workshop will discuss the distinctions between planning, avoidance and evasion through a combination of interactive discussions and actual case sharing. The law in connection with evasion, avoidance and planning will also be covered.

Particular focus will be given to the topic of tax avoidance under the Income Tax Act, and especially the recent case where high earning taxpayers such as doctors and dentists provide services through closely-held companies. Principles arising from the leading Singapore Court of Appeal case of AQQ v CIT (which the presenter was lead counsel representing the Comptroller of Income Tax) will be discussed. IRAS’ e-tax guide on the General Anti-Avoidance Provision, and case studies on tax avoidance will also be shared.

This workshop is suitable for tax and finance practitioners, directors, and accountants to address their key concerns in determining whether their tax planning have crossed the line into tax avoidance or tax evasion. It is also valuable to tax and corporate transactional lawyers. More relevantly, the presenter will share useful tips on how to pre-empt and respond to IRAS’s queries on your business arrangements.

What You Will Learn

At the end of this workshop, you will:

  • Appreciate the nature of tax planning, tax avoidance and tax evasion and understand when planning can morph into tax avoidance or tax evasion;
  • Be updated on IRAS’ initiatives concerning tax avoidance and evasion
  • Understand the technical issues arising from the case where personal services are provided through a closely held company
  • Be better able to evaluate the probability of success of challenging the CIT’s decision to impose additional tax on the basis of tax avoidance and evasion
  • Gain practical knowledge on how to pre-empt and respond to IRAS’s queries relating to your tax planning arrangements

Programme Outline

Tax Planning, Tax Avoidance and Tax Evasion

  • Features of each concept
  • How to distinguish between Planning, Avoidance and Evasion and avoid being labelled a tax avoider or evader by IRAS

Tax Avoidance

  • What is avoidance
  • What is the effect of avoidance
  • What are the legal defences to an allegation of avoidance
  • IRAS’ tax guide on avoidance
  • AQQ v CIT case
  • Recent case studies (2018): Doctors and dentists

Practical Issues

  • Engaging IRAS; How to deal with an IRAS tax audit
  • Voluntary Disclosure to minimize penalties


SILE ATTENDANCE POLICY: Participants who wish to obtain CPD Points are reminded that they must comply strictly with the Attendance Policy set out in the CPD Guidelines. For this activity, this includes signing in on arrival and signing out at the conclusion of the activity in the manner required by the organiser, and not being absent from the entire activity for more than 15 minutes. Participants who do not comply with the Attendance Policy will not be able to obtain CPD Points for attending the activity. Please refer to for more information. ‚Äč

Target Audience

  • Tax and Finance Practitioners
  • Directors
  • Accountants
  • Tax and Corporate Transactional Lawyers

Expert Speaker

Liu Hern Kuan, Head of Tax, Tan Peng Chin LLC has wide experience in Revenue Law, having lectured in it at the Law Faculty in NUS, practiced as a tax manager in Big-4 accounting firms and as head of tax in a major law firm. He was also the Chief Legal Officer of Singapore’s national tax authority, the Inland Revenue Authority of Singapore (IRAS), for some 10 years. While at IRAS he represented the Comptroller of Income Tax in the leading case on tax avoidance, AQQ v CIT.

Hern Kuan’s tax practice is largely focused on civil and criminal disputes with IRAS and tax planning and structuring, both domestic and international tax.

He has presented many seminars on tax law and was an associate staff lecturer on tax planning and international tax at SIM university.

Enquiries: email

Other events you may be interested in...

Prices shown are in SGD and inclusive of 7% GST but do not include handling & shipping (if applicable)
Copyright © 2016 Wolters Kluwer