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Publications & News

Landmark Ruling On Sales Tax Exemption: The Hong Leong Yamaha Motor Case

Recently, the Court of Appeal unanimously allowed the taxpayer’s appeal in relation to a RM 28 million sales tax dispute. This case which...

Who Decides The Validity Of An Arbitration Agreement?

The doctrine of kompetenz-kompetenz is reflected in Section 18 of the Arbitration Act 2005[1], in which the arbitral tribunal may rule on...

KPHDN v Sovereign Teamwork Sdn Bhd: Court Of Appeal Rules Bumiputera Discount Payments Are Tax Deductible

Recently, the Court of Appeal affirmed the decision of the High Court which allowed the taxpayer’s appeal to deduct the Bumiputera...

Procedural Fairness In The CIPAA 2012 Statutory Adjudication

In Ssangyong Engineering & Construction Co Ltd v Oxley Rising Sdn Bhd and Another [2023] MLJU 404, the High Court set aside an...

Unraveling The Enigma Of "Lot Untuk Orang Melayu" In Land Ownership

Embarking on the complex journey of land ownership in Malaysia reveals a tapestry woven with historical, ethnic and legal intricacies....

SPBS v Ketua Pengarah Hasil Dalam Negeri: Gains From The Disposal Of Agricultural Land Held To Be Capital Receipt

Recently, the Special Commissioners of Income Tax (SCIT) ruled in favour of the taxpayer in ruling that the gains arising from the...

Can Receivers and Managers Appointed Pursuant to Debentures Be Injuncted From Exercising Their Powers?

Recently, the High Court dismissed an interim injunction application by a pharmaceutical company (Borrower) to restrain its receivers and...

Striking Out: Pleadings Stuck Off Due To Prolixity

A striking out order (Order) is often described to be a draconian order. In this regard, the UK Supreme Court in the case of Summers v...

Applicability Of Ad Valorem Duty To Contracts For Supply Of Material Or Equipment

In Petronas Carigali Sdn Bhd (PCSB) v Pemungut Duti Setem [2023] 6 AMR 427, the High Court ruled in favour of the taxpayer where the...

Public Consultation On The Use Of ISSB Standards In Malaysia

On 8 January 2024, the Securities Commission (SC) announced that the Advisory Committee on Sustainability Reporting (ACSR) will be...

RDS Partnership Advises Johor Plantations Group Berhad on its venture with Fuji Oil Asia Pte. Ltd.

RDS Partnership congratulates Johor Plantations Group Berhad (JPG) on its venture with Fuji Oil Asia Pte. Ltd. (Fuji Oil), a subsidiary...

Capital Gains Tax Regime In Malaysia

During the Budget 2024 Speech, the Minister of Finance announced the introduction of capital gains tax (CGT) in Malaysia with the view of...

A Claim Of Trespass Over Compulsorily Acquired Land: Locus Standi

Recently, RDS successfully represented the largest electricity provider in Malaysia in striking out a claim for alleged trespass over...

Re-tabling Of The Environmental Quality (Amendment) Bill 2023

On 5 October 2022, the Dewan Rakyat passed the Environmental Quality (Amendment) Bill 2022 (2022 Bill) which, increases the penalties...

Can We Try That Again? Examining The Doctrine Of Transnational Issue Estoppel

The doctrine of issue estoppel prevents a party from re-litigating a specific issue that has already been decided in an earlier legal...

RDS Legal Insight Vol.12/Q4/2023

RDS is pleased to publish RDS Legal Insight Q4 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Environmental, Social and Governance (ESG):Recent Updates In Malaysia

Launching Of Simplified ESG Disclosure Guide (SEDG) For Small & Medium Enterprises (SMEs) In October 2023, Capital Markets Malaysia...

Unmasking Unlicensed Money lending: Federal Court’s Decision In The Triple Zest Case

At first glance, borrowing or lending money appears as a routine financial transaction, a means to overcome temporary financial hurdles...

Reaffirming The Tropiland Case:

Multi-Storey Car Park Constitutes A Plant & Eligible For Capital Allowance Capital expenditure refers to the cost incurred by a taxpayer...

Exploring The Rehabilitative Role Of The Companies (Amendment) Bill 2023

‘…one has to remember that a scheme of arrangement is a corporate rescue mechanism. As with other corporate rescue mechanisms, such as...

6 days ago

RDS Legal Insight Vol.12/Q4/2023

RDS is pleased to publish RDS Legal Insight Q4 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.11/Q3/2023

RDS is pleased to publish RDS Legal Insight Q3 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.10/Q2/2023

RDS is pleased to publish RDS Legal Insight Q2 of 2023. This quarterly magazine features the following articles by our colleagues: 1) Tax...

6 days ago

RDS Legal Insight Vol.9/Q1/2023

RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.8/Q3/2022

RDS is pleased to publish RDS Legal Insight Q3 of 2022. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.7/Q2/2022

RDS is pleased to publish RDS Legal Insight Q2 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.6/Q1/2022

RDS is pleased to publish RDS Legal Insight Q1 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.5/Q4/2021

RDS is pleased to publish RDS Legal Insight Q4 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.4/Q3/2021

RDS is pleased to publish RDS Legal Insight Q3 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.3/Q2/2021

RDS is pleased to publish RDS Legal Insight Q2 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

RDS Legal Insight Vol.2/Q1/2021

RDS is pleased to publish RDS Legal Insight Q1 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

6 days ago

Legal Insight Vol.1/Q3/2020

RDS is pleased to publish RDS Legal Insight Q1 of 2020. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 9

Extending Writ Validity: Insights from Charern Properties v. Choong Nam Father & Sons Construction Sdn Bhd

Under Order 6 rule 7 of Rules of Court 2012 (ROC 2012), the courts are empowered with the jurisdiction to extend the validity of a writ....

Dec 6

Launch Of Artificial Intelligence Governance And Ethics Guidelines (AIGE) In Malaysia

Recently, the Ministry of Science, Technology and Innovation (MOSTI) launched the National Guidelines on Artificial Intelligence...

Dec 4

Embracing Tax Governance In ESG

Today, environmental, social and governance (ESG) considerations have transcended to vital importance in corporate strategy. This shift...

Dec 2

Limitation Periods In Medical Negligence Claims

As with all civil claims, medical negligence claims are subject to the defence of limitation. If a claim is filed in court after the...

Nov 25

Award Of Compensation For Land Acquisition: Bar To Appeal

When a State Authority acquires a piece of land, it deprives the landowner of his property – but, it must do so in compliance with the...

Nov 21

Turning Carbon Into Currency: Malaysia’s First Carbon Credit Auction Signals A Green Shift

In the Budget 2025 speech, the Prime Minister announced Malaysia’s plan to introduce a carbon tax on the iron, steel and energy...

Nov 18

Simplified ESG Disclosure Guide For SMEs

As the global focus on environmental, social and governance (ESG) and sustainability investments intensifies, by leveraging on the...

Nov 15

The Rise of Finfluencers: Understanding Malaysia’s New Investment Advice Regulations

In the digital age, financial influencers-commonly referred to as “finfluencers”- have gained significant traction. With various social...

Nov 12

Navigating Indefeasibility: Insights From Setiakon Engineering Sdn Bhd v Mak Yan Tai & Anor

The doctrine of indefeasibility of title is embodied in Section 340(1) of the National Land Code (NLC), which provides that the title or...

Nov 6

The Rights Of A Beneficiary To A Property Where The Owner Died Intestate

When a person passes away, family members often have to grapple with the matter of administering the estate of the deceased. In a...

Nov 5

Crossclaim in Adjudication Proceedings: Fundamental Difference From Counterclaim In Court Proceedings

The Court of Appeal in Tera Va Sdn Bhd v Ayam Bintang Istimewa Sdn.Bhd. [2024] MLJU 2408 examined a number of issues in relation to a...

Oct 30

Fortuna Injunction In Light Of An Arbitration Clause: Whether A Party Has to Show A Bona Fide Dispute or A Prima Facie Dispute

In Swiss-ray Asia Healthcare Co Ltd v V Medical Services M Sdn Bhd [2024] 8 CLJ 21 , the Court of Appeal recently answered a legal issue...

Oct 30