Lee Hishammuddin Allen & Gledhill

Tax, SST & Customs

Partner

Jason’s primary area of practice is income tax and customs litigation, trade remedy investigations, tax and customs investigations and trade facilitation.

He has been involved in many of the largest income tax and customs disputes before all levels of Court on major points of tax law. The disputes involve issues on transfer pricing, withholding tax, income recognition, capital allowance, reinvestment allowance, double taxation agreements, deductibility of expenditure, excise valuation and customs procedures.

Jason also represents a sizeable number of manufacturers in local and foreign trade remedy investigations such as anti-dumping, safeguard duties, countervailing duties and anti-circumvention investigations.

He is also particularly active on issues relating to excise duty valuation, import and export controls, customs compliance, international trade regulations, customs valuation, sales and services tax and customs penalties.

Jason is a regular speaker on the tax scene on issues relating to income tax and customs. Jason was recently recognised as a “Leading Partner” by the Tax practice in The Legal 500 Asia-Pacific 2025, and was acknowledged as a “Future Star” in the Benchmark Litigation Asia Pacific 2024 rankings, and honoured with the recognition of “Top 40 Under 40” for Tax by Benchmark Litigation Asia-Pacific Awards 2024. Jason is also recently ranked as a “Band 4” practitioner in the tax practice by the Chambers Asia-Pacific 2025 rankings, as well as a “Notable Practitioner” by asialaw 2024. Jason has also been acknowledged as a “Highly Regarded Practitioner” for Indirect Tax and Tax Controversy by ITR World Tax 2025 Rankings.

Jason has contributed to the Malaysian chapter of the Tax Disputes and Litigation Review (11th Edition, 2023), and to the Malaysian Chapter of the Lexology Getting the Deal Through – Tax Controversy 2024, as well published "Spotlight on Malaysian Tax Disputes", in collaboration with Sweet & Maxwell (2024).

English, Malay, Mandarin

LLB (Hons), Cardiff University Called to the Bar of England and Wales (Lincoln's Inn) Advocate & Solicitor of the High Court of Malaya