In a recent decision which was reverberated across boardrooms and tax department alike, the Court of Appeal in OCP v Ketua Pengarah Hasil Dalam Negeri held that the fees received by Independent Non-Executive Directors (INEDs) do not constitute employment income under the Income Tax Act 1967 (ITA). Instead, the court held that such income fell within the scope of business income.   The taxpayer in this appeal was successfully represented by the firm’s Tax, SST & Customs partne

Compulsory land acquisition often sits at the crossroads of constitutional protection and statutory rigidity. While Article 13 of the Federal Constitution guarantees a fair and adequate compensation in the realm of land acquisition, that constitutional promise may collide with the procedural trapdoors embedded within the Land Acquisition Act 1960 (LAA 1960).   For a dissatisfied landowner, the path to contesting the Land Administrator's award is not a simple plea for equity b

The decision of the Special Commissioners of Income Tax (SCIT) in SAC v Ketua Pengarah Hasil Dalam Negeri  raises important questions concerning the scope of ministerial tax exemptions under Section 127(3A) of the Income Tax Act 1967 (ITA), the legal character of call options over land and the limits of administrative reinterpretation of incentive conditions.   At its core, the dispute concerned whether the Call Option Fee received by the taxpayer in the Year of Assessment (Y

Environmental, Social and Governance (ESG) considerations have moved from the margins to the centre of supply chain management, evolving from a voluntary or reputational exercise into a material legal, commercial and transactional risk. Companies are increasingly expected to take responsibility not only for their own operations, but also for the ESG performance of their suppliers, contractors and business partners across the value chain.   For Malaysian manufacturers integrat

A recent decision of the High Court highlights how procedural rules are being applied in an era of electronic filing, and how far courts are prepared to tolerate technical imperfections where no substantive prejudice is shown.   In Shine Technology Pte Ltd v Shine DC Technology Sdn Bhd (Companies (Winding-up) Petition No.: JA-28NCC-156-09/2025), the court considered whether affidavits containing scanned signatures and translated jurats were procedurally defective. The ruling

Recently, the Court of Appeal upheld the stay of proceedings granted by the High Court in Winning Paramount Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri  (2025) MSTC ¶30-815, effectively suspending enforcement of additional assessments amounting to approximately RM86 million. The decision reinforces that notwithstanding the “pay first, dispute later” framework of the Income Tax Act 1967 (ITA), courts can intervene to prevent undue hardship while a judicial review is underway.

In structured finance, conditions precedent are not administrative formalities. They are the contractual mechanisms through which lenders manage risk in relation to legal, regulatory and operational aspects before capital is released. Their function is straightforward: no funds flow until specified conditions are met, and met on time. Borrowers who treat these timelines as flexible do so at their own risk. A recent Malaysian Court of Appeal decision underscores this point wit

Court victories in intellectual property disputes often carry an implicit assumption of financial reward. The recent High Court decision in Naili Holdings Sdn Bhd v Sabella Holdings Sdn Bhd  [2025] 11 MLJ 169 punctures that assumption. While infringement was clearly established, the court’s sharply reduced damages award serves as a cautionary tale for rights holders who conflate online visibility with evidential certainty.   The case offers a timely reminder that in civil lit

The Finance Act 2025, enacted alongside the Measures for the Collection, Administration and Enforcement of Tax Act 2025, marks a further step in the government’s effort to broaden the tax base, reduce interpretative uncertainty and strengthen enforcement. Many of the measures take effect from 1.1.2026.   Taken together, the reforms signal a shift away from ambiguity-driven tax planning towards a framework where compliance discipline, documentation and transaction characterisa

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 7) Declarations, Not Land: Semantan Estate And The Federal Court’s Hard Line On Remedies Against Government by Kavin Raaj

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 6) AI and Authorship at the Edge: What Malaysia’s Next IP Frontier Looks Like by Michael Soo & Matthew Ho

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 5) Understanding The Detik Ria Decision: The Intersection Of Conditional Contracts And Regulatory Approvals by Shera Chuah

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 4) Private Caveats: Form 19B With Big Consequences by Khoo Jia Hui

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 3) From Berjaya Times Square to Lim Swee Choo: Revisiting the Total Failure of Consideration Doctrine by Nishooldran Ravindran

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 2) Reassessing Liquidators’ Powers, Rights, and Liabilities After The Victor Saw Seng Kee Case by Tan Jun Yu

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 1) Stamp Duty On Novation Agreement: Analysis Of The Mesra Retail Case by S. Saravana Kumar & Nur Hanina Mohd Azham

RDS is pleased to publish RDS Legal Insight Q4 of 2025. This quarterly magazine features the following articles by our colleagues: 1) Stamp Duty On Novation Agreement: Analysis Of The Mesra Retail Case by S. Saravana Kumar & Nur Hanina Mohd Azham 2) Reassessing Liquidators’ Powers, Rights, and Liabilities After The Victor Saw Seng Kee Case by Tan Jun Yu 3) From Berjaya Times Square to Lim Swee Choo: Revisiting the Total Failure of Consideration Doctrine by Nishooldran Ravi

Malaysia will introduce sweeping reforms to its stamp duty framework from 1 January 2026, marking a decisive shift towards self-assessment and tougher enforcement as part of broader tax administration reforms.   The changes, enacted under the Finance Act 2025 and the Measures for the Collection, Administration and Enforcement of Tax Act 2025, amend the Stamp Act 1949 and significantly alter how stamp duty is assessed, paid and enforced.   Stamp Duty Self-Assessment System (SD

In a decision with important implications for energy and infrastructure projects, the High Court has ruled in favour of a taxpayer on a series of substantive tax issues, including the characterisation of income, the deductibility of Sukuk financing costs and the binding effect of public rulings issued under Section 138A of the Income Tax Act 1967 (ITA).   The judgment also places clear limits on the Revenue’s ability to make adjustments in the absence of statutory authority.

The Court of Appeal delivered a significant ruling on the tax treatment of intercompany loan waivers, determining that forgiven debts are not taxable where the borrower has not previously claimed a deduction for the liability. The decision in Multi-Purpose Credit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri  [2025] CLJU 2453 is expected to have wide implications for group financing structures and balance-sheet clean ups across corporate Malaysia. The unanimous judgment turns o