Barristers

Year of call: 2012 (New Zealand), 2020 (Hong Kong), 2012 (NSW, Australia), 2015 (New York, USA), 2015 (US Tax Court)

David is developing a broad civil and criminal practice and accepts instructions across all of Chambers’ practice areas. He has been a chartered accountant for over 20 years and is particularly interested in corporate, commercial and taxation laws and in cases where forensic accounting knowledge is required.

Prior to joining the Bar, David gained substantial experience in company and taxation matters as an accountant and university lecturer.

On taxation matters, David is regarded as a tax specialist in the accounting sector and is well versed in international tax and tax treaty matters. He studied taxation at Oxford and Sydney and also practiced in the Big-4 international accounting firms with a focus on HK, US and international taxes. Currently, David is one of the Course Directors appointed by the Hong Kong Institute of Certified Public Accountants to oversee its Specialist Programmes in Taxation, a programme which trains CPAs to become tax specialists. He has been involved in teaching in the programme since its inception in 2012.

David welcomes direct instructions from accountants and tax advisors on taxation matters in accordance with the Code of Conduct of the Hong Kong Bar Association.

On company matters, David taught company law to both undergraduate and postgraduate students at HKUST for over 7 years. His student always praised David’s ability to explain difficult legal concepts in simple language.

In addition, David has been admitted as a Fellow of the Chartered Institute of Arbitrators (FCIArb) since 2012. He also served pupillage with a leading Hong Kong arbitration practitioner. David is capable of accepting instructions to act as counsel or arbitrator in arbitrations.

CONTACT

Email: david.lai@giltchambers.com

Mobile Phone No.: 94697463

Legal Qualifications:

MSc in Taxation, University of Oxford
Master of International Taxation, University of Sydney
LLM in International Corporate and Commercial Law, King's College London
JD (Distinction) & PCLL, City University of Hong Kong
BA in Economics, University of British Columbia

Memberships:

Certified Tax Advisor (Hong Kong)
Certified Public Accountant (Hong Kong; USA)
Chartered Accountant (Australia & New Zealand)
Chartered Professional Accountant (British Columbia, Canada)
Fellow of Chartered Institute of Arbitrators (FCIArb)

Judicial/Statutory Body or Other Appointments:

2020 - present, Member, Tax Faculty Executive Committee, Hong Kong Institute of Certified Public Accountants
2019 - present, Member, CPD Committee & International Tax Committee, Taxation Institute of Hong Kong
2018 - present, Course Director, Specialist Programmes in Taxation, Hong Kong Institute of Certified Public Accountants
2016 - present, Member, Assessment Review Panel, Hong Kong Institute of Chartered Secretaries
2016 - present, Member, Board of Review (Inland Revenue Ordinance)
2012 - present, Teacher and Examiner, Specialist Programmes in Taxation, Hong Kong Institute Certified Public Accountants
2009-2012, Chief Examiner (Hong Kong Taxation exam), Hong Kong Institute of Chartered Secretaries

Languages spoken:

English, Cantonese, Mandarin

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