Lee Hishammuddin Allen & Gledhill

Tax, SST & Customs

Partner

Chris Toh Pei Roo is a key member of both the firm’s Tax, Customs & Trade Practice Group and Succession, Trusts, Estate Planning & Private Wealth Practice Group. His practice spans tax, customs, private wealth, and trusts, with clients ranging from multinational corporations and listed entities to high-net-worth individuals and charitable institutions.

He holds a First-Class law degree from the University of Leeds, and an LLM in International Commercial Law from University College London and was awarded the St Philips Chambers Prize for Commercial Dispute Resolution during the Bar Professional Training Course.

Tax, Customs & Trade

Chris is particularly well experienced in judicial review and public law litigation, having represented clients in challenging decisions by the Director General of Inland Revenue, the Royal Malaysian Customs Department, and the Ministry of Finance across a wide spectrum of tax disputes.

He also acts in tax appeals, civil recovery proceedings initiated by the Government of Malaysia, and insolvency-related applications by the tax authorities under the Companies Act.

Chris speaks regularly on tax issues for various professional and trade organisations, including the Chartered Tax Institute of Malaysia (CTIM), the Malaysian Institute of Accountants, and the Federation of Malaysian Manufacturers. He is an Associate Member of CTIM and an examiner in Revenue Law for CTIM’s Professional Examinations.

He has been published in the Tax Disputes and Litigation Review, The Private Wealth & Private Client Review, and the Current Law Journal. He is also a contributor to the Malaysia Civil Procedure 2021 & 2024 (White Book) on Order 53 (Judicial Review).

Succession, Trusts, Estate Planning & Private Wealth

Leveraging his tax experience, Chris maintains a growing private wealth practice. His work focuses on trust structuring and administration, high-value real estate transactions, succession planning, cross-border structuring, and advising non-profit organisations and private clients on tax and legal strategy, including the structuring of family office arrangements.

Recognitions

Chris was acknowledged as a Recommended Lawyer for Tax in The Legal 500 Asia Pacific 2025 rankings. Chambers Asia-Pacific 2026 has also recently ranked Chris as an “Up and Coming” for Tax, “demonstrated an exceptional level of dedication and attentiveness”. Benchmark Litigation Asia-Pacific 2025 recently named Chris a “Future Star” for Tax, with clients describing him as “technically sound”, “extremely efficient”, and someone who  “formulated a sound strategy to address the tax dispute with the Inland Revenue Board of Malaysia.” asialaw 2025 ranked Chris as a “Rising Star” for Tax, citing his ability to “go above and beyond to ensure that every aspect of our case is thoroughly examined and optimised”.

English, Malay, Mandarin

Associate Member (ACTIM), Chartered Tax Institute of Malaysia (CTIM) Examiner (Revenue Law – CTIM Professional Examination), CTIM Deputy Chairperson, Kuala Lumpur Bar Committee, Publications Committee (2019/2020)

LLB (Hons) (University of Leeds) (First Class) BPTC (BPP Law School) Called to the Bar of England and Wales (Middle Temple) LLM, International Commercial Law (University College London) Advocate & Solicitor, High Court of Malaya