Lim Pek Bur
Partner
Pek Bur’s principal areas of expertise are tax and wealth planning for ultra-high net worth clients. She is currently Head of the Firm’s Private Wealth Practice.
Pek Bur has extensive experience in tax and stamp duty structuring, formulating defensive tax and stamp duty strategies and managing tax disputes with the tax authority, and has worked on large scale mergers and acquisitions, initial public offerings of REITs, infrastructure projects, investment platforms, and joint ventures spanning various industries and different asset classes. Pek Bur also works with ultra-high net worth individuals on their bespoke wealth planning and philanthropic initiatives.
Pek Bur is recognised as a leading tax practitioner in Singapore by Chambers Asia-Pacific. Clients have reported that “she has experience in dealing with the authorities and speaks with confidence”, and a client also noted that “as a tax lawyer, she is second to none. We have worked with her for many years and she understands us well”.
Pek Bur has been a Partner of Allen & Gledhill since 2006.
Publications
- Multinational Enterprise (Minimum Tax) Bill passed to implement two new top-up taxes under BEPS 2.0
- Bill to amend Income Tax Act 1947 to effect Budget 2024 changes passed
- Corporate Acquisitions and Mergers (2024) - Singapore
- MAS announces new screening report requirement for tax incentive applications for fund vehicles managed by family offices
- MOF seeks comments on proposed Multinational Enterprise (Minimum Tax) Bill to implement Domestic Top-up Tax and Income Inclusion Rule under Pillar Two of BEPS 2.0 initiative
- MOF seeks comments on proposed amendments to Income Tax Act 1947 to effect Budget 2024 changes
- Budget 2024: Summary of key tax changes
- Extension of incentive schemes following amendments to Economic Expansion Incentives (Relief from Income Tax) Act 1967
- Amendments to Income Tax Act 1947 in force from various dates: New Enterprise Innovation Scheme and treatment for foreign-sourced income
- Singapore commits to implementing Crypto Asset Reporting Framework in 2027
- Bill passed to extend certain incentive schemes under Economic Expansion Incentives (Relief from Income Tax) Act 1967
- Bill to amend Income Tax Act 1947 passed to introduce new Enterprise Innovation Scheme and changes to tax treatment for foreign-sourced income
- Bill tabled to extend period during which approvals may be given for certain incentive schemes under Economic Expansion Incentives (Relief from Income Tax) Act 1967
- Bill to amend Income Tax Act 1947 introduced to implement tax changes in 2023 Budget Statement
- Changes to Income Tax Act 1947 relating to Board of Review in effect
- MAS announces enhancements relating to single family offices
- MOF seeks comments on draft Income Tax (Amendment) Bill 2023 covering Budget 2023 tax measures and other measures
- MAS, MOF and MND announce higher Additional Buyer’s Stamp Duty (ABSD) rates from 27 April 2023
- MAS issues circular on money laundering and terrorism financing risks in wealth management sector
- EDB raises investment quantum under Global Investor Programme
- Corporate Acquisitions and Mergers (2022) - Singapore
- Budget 2023: Summary of key tax changes
- Goods and Services Tax Act 1993 amended to update GST treatment for supply of travel arranging services and implement measures to counter missing trader fraud schemes
- Goods and Services Tax Act 1993 amended to implement new GST rates
- Bill to amend Goods and Services Tax Act 1993 passed to implement new GST rates and other changes
- Income Tax Act changes effective from various dates to implement tax changes announced in 2022 Budget Statement
- Bill to amend Income Tax Act 1947 to implement tax changes announced in Budget Statement passed
- Bill to amend Goods and Services Tax Act 1993 introduced to implement measures announced in Budget Statement including new GST rates
- ABS issues guidelines for sustainable private banking and wealth management practices and PBIG sets common sustainable finance training benchmark for private banking professionals
- Bill to amend Income Tax Act 1947 introduced to implement tax changes in 2022 Budget Statement
- Stamp Duties Act 1929 amended from 10 May 2022 to introduce ACD for equity interests of property holding entities transferred into living trust
- Stamp Duties (Amendment) Bill passed: Additional Conveyance Duties for equity interests of property holding entities transferred into living trust
- MOF seeks comments on proposed changes to Income Tax Act 1947 to effect tax measures announced in 2022 Budget Statement and other changes
- MOF seeks comments on proposed changes to Goods and Services Tax Act 1993 to effect tax measures announced in 2022 Budget Statement including changes in GST rate
- ABSD for residential properties transferred into a living trust and Stamp Duties Act to be amended to introduce ACD for equity interests of property holding entities transferred into living trust
- IRAS rolls out two new tax frameworks to help companies strengthen tax compliance
- Budget 2022: Summary of key tax changes
- Goods and Services Tax Act 1993 amended to update GST treatment for supply of media sales and introduce GST on imported low-value goods and business-to-consumer imported non-digital services
- Income Tax Act amended with effect from various dates to implement Budget 2021 and other changes
- Bill to amend Goods and Services Tax Act passed
- Bill to amend Income Tax passed giving effect to tax changes announced in Budget 2021 Statement
- Bill to amend Goods and Services Tax Act tabled for first reading
- Income Tax (Amendment) Bill introduced to effect tax measures announced in Budget Statement and other changes
- Apostille Convention enters into force for Singapore
- Apostille Act 2020 abolishes legalisation requirements for foreign public documents from 16 September 2021
- MOF consults on proposed amendments to Goods and Service Tax Act
- MOF seeks comments on proposed changes to Income Tax Act to effect tax measures announced in 2021 Budget Statement and other changes
- Budget 2021: Summary of key tax changes
- Goods and Services Tax Act amended from 1 January 2021 to enhance Comptroller’s powers to counter fraud and investigate tax offences
- Singapore accedes to Apostille Convention
- Amendments to Income Tax Act to implement Budget changes effective from various dates
- Bill to amend Income Tax Act to implement Budget changes passed
- Bill passed to amend Goods and Services Tax Act to enhance Comptroller’s powers to safeguard public monies and investigate tax offences
- Apostille Bill passed to give effect to Hague Convention obligations abolishing legalisation requirements for foreign public documents
- Corporate Acquisitions and Mergers in Singapore (3rd Ed, 2020)
- Bill passed to allow businesses significantly impacted by Covid-19 to renegotiate contracts
- Ministerial statement on Singapore Government’s strategy to emerge stronger from Covid-19 pandemic
- Bill to amend Income Tax Act introduced to implement Budget changes
- Bill to amend Goods and Services Tax Act introduced
- Apostille Bill introduced to facilitate cross-border use of public documents
- Covid-19: Singapore Government announces measures to continue support for workers and jobs
- MOF seeks comments on proposed amendments to Income Tax Act
- MOF seeks comments on proposed amendments to Goods and Services Tax Act
- Fortitude Budget measures include enhanced Jobs Support Scheme and rental relief for tenants to help businesses build resilience amid Covid-19 pandemic
- Regulations on transferring benefit of property tax remissions in response to Covid-19 pandemic in force from 13 May 2020
- Covid-19 relief: Additional support measures during extended circuit breaker period in Singapore
- Provisions of Covid-19 (Temporary Measures) Act 2020 imposing duty on landlords to transfer benefit of 2020 property tax rebates to tenants in force from 22 April 2020
- Covid-19 relief: Additional support measures in Singapore
- Covid-19 relief: Tax and support measures in Singapore
- Making statutory declarations and affidavits amid the Covid-19 situation
- Changes to Goods and Services Tax Act in force from 1 January 2020
- Framework for variable capital companies tailored for investment funds launched on 15 January 2020
- GST payable on overseas digital services from 1 January 2020
- Income Tax Act amendments implementing changes announced in 2019 Budget in force
- Bill to amend Goods and Services Tax Act passed
- Singapore High Court construes section 24(1) of Income Tax Act and dismisses appeal on balancing charge relating to sale of property to REIT
- Bill to amend Income Tax Act to implement Budget 2019 changes passed
- Bill introduced to amend Goods and Services Tax Act to impose GST on imported services
- Getting the Deal Through: Private Banking & Wealth Management 2020
- Bill introduced to amend Income Tax Act to implement changes announced in 2019 Budget
- Bill passed to establish tax framework for VCCs and amend insolvency provisions
- MOF issues response to public consultation on draft Income Tax (Amendment) Bill 2019
- Bill introduced to implement tax framework for VCCs and amend insolvency provisions in VCC Act
- MOF seeks feedback on proposed changes to Goods and Services Tax Act
- MOF seeks comments on draft Income Tax (Amendment) Bill 2019
- MAS consults on operational and AML/CFT requirements for upcoming VCC framework
- Amendments to Customs Act to support policy changes and improve operational efficiency partially in force
- MOF consults on corporate income tax treatment of variable capital companies (VCCs) in Singapore
- MOF consults on proposed GST and stamp duty treatment of variable capital companies (VCCs) in Singapore
- Changes to Goods and Services Tax Act to extend GST to overseas services from 1 January 2020 and enhance IRAS investigation powers from 1 January 2019