Patrick Nai


LLB (Hons)


  • Civil Litigation
  • Taxation
  • Shipping and Arbitration

Patrick has accumulated over 30 years of experience in broad based corporate, litigation and taxation work. His early career experience as a Commercial Affairs Officer with the Ministry of Finance involved “white collar crime” criminal investigation.

At Khattar Wong and Partners, he specialised in Shipping and Criminal Litigation and other ancillary work. He joined Abraham Low LLC as an Associate and became a Partner/Director in 1997, primarily focusing on Civil and Criminal Litigation and Offshore and Singapore Corporate Secretarial work which broadened his experience in handling tax law enforcement and criminal tax prosecution cases. He was also with IRAS for 12 years. Notable work include representing the Comptroller of Income Tax in the ITBR tax avoidance case of GBF v Comptroller of Income Tax [2016] SGITBR. This was the first time that the Comptroller of Income Tax had used the anti-avoidance tax provision in Section 33 of the Income Tax Act against an individual to void a tax saving planning structure put up and claim the additional tax assessed from the taxpayer.

Patrick was also involved in numerous tax evasion criminal prosecution cases in IRAs and was involved in representing the Comptrroller of Income Tax in Court on Exchange of Information (EOI) cases where foreign taxpayers had taken out judicial review applications in Court to challenge the Comptroller of Income Tax’s decision to order the disclosure of the foreign taxpayer’s bank account information to foreign countries where the foreign taxpayer is a citizen upon the request of the foreign country.

Contact Info

T +65 6817 7498