Leon Kwong Wing


  • Education: Cardiff University, LL.B (Hons)
  • Admitted: Singapore, 1997
  • Languages spoken: English
  • Year joined: 2015
  • Year became partner: 2015


Kwong Wing joined Withersworldwide in 2015, following the Formal Law Alliance (FLA) between Withers and Singapore law firm KhattarWong LLP. He is head of KhattarWong’s tax and private client department.

Kwong Wing has 18 years’ experience advising on income tax, property tax, goods and services tax, and stamp duty in Singapore. He has a record of achieving substantial reductions in clients’ tax liabilities through successful legal argument and critical examination of fact situations. Kwong Wing defends taxpayers in audit and investigation cases, pursues objections against revenue assessments and valuations, and acts as counsel in hearings at the Review Boards and in the Courts.


  • Assisted Norwegian counsel regarding the application of the Norway-Singapore treaty to dividends received by a Singapore-resident from Norway but not remitted to Singapore, where the Oslo court held that the limitation of benefit article was otiose since the income in question was exempt from tax in Singapore. Cf. Weisser v HMRC (2012) UKFTT 501 (TC)
  • Obtained ruling that interest withholding tax did not apply to an equity kicker under a loan agreement only two days before client was to pay US$1.8 million in withholding tax on advice of a global law firm
  • Assisted a Canadian sovereign fund in obtaining tax-exempt status in Singapore.
  • In TM v Comptroller of Income Tax [2007] SGITBR 1, brought an appeal that obliged the Ministry of Finance to cause the Income Tax Act to be amended the day before the hearing
  • After the decision in SUT Sakra Pte Ltd v Chief Assessor VRB Appeal No 300 of 2004, the Ministry of Finance amended the Property Tax Act retroactively to prevent other taxpayers claiming refunds of tax unlawfully collected

Publications and speaking engagements

  • Author of Singapore (Chapter 27) in The Corporate Immigration Review, 5th edition. 
  • Tutor for the Singapore Bar course
  • General Editor of Income Tax in Halsbury’s Laws of Singapore
  • Co-author of Stamp Duties in Halsbury’s Laws of Singapore
  • Contributor to The Law and Practice of Singapore Income Tax, The World Trust Survey (OUP, Eds Gothard & Shah), The Corporate Immigration Review (The Law Reviews series, Law Business Research), Immigration Law (European Lawyer), and Global Business Immigration Practice Guide (LexisNexis-Association of Business Immigration Lawyers)


  • STEP (Registered Trust & Estate Practitioner, Society of Trust & Estate Practitioners)
  • Probate Practice and Succession Planning Committee, Law Society of Singapore

On a personal note

Kwong Wing will be pleased to take your portrait photograph and make you a milkshake, with or without legal advice. 

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