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Publications & News


High Court Rules Sale Of Agricultural Land Falls Under GST Exempt Supply
On 26 June 2025, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance...


Regulating Remote Care: A Legal Overview Of Telemedicine
The integration of technology into healthcare has improved drastically in recent years. As consultations, diagnoses, medical records and...


RDS Legal Insight Vol.18/Q2/2025 - 7
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 7)...


Good Governance In The Boardroom Through Responsible Corporate Tax Decisions
Good governance is a top-down approach permeating the entire organisation. This is no different when it comes to corporate tax decisions....


RDS Legal Insight Vol.18/Q2/2025 - 6
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 6) A...


RDS Legal Insight Vol.18/Q2/2025 - 5
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 5)...


RDS Legal Insight Vol.18/Q2/2025 - 4
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 4)...


RDS Legal Insight Vol.18/Q2/2025 - 3
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 3)...


RDS Legal Insight Vol.18/Q2/2025 - 2
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 2) Not...


The Setia Awan Management Case: Not So Optional After All As Court Enforces Hybrid Arbitration Clause
The recent Court of Appeal decision in Setia Awan Management Sdn Bhd v SPNB Aspirasi Sdn Bhd [2025] CLJU 982 has added a significant...


RDS Legal Insight Vol.18/Q2/2025 - 1
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 1) The...


RDS Legal Insight Vol.18/Q2/2025
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 1) The...


MOSTI’s Large Language Models (LLMs) – Some Legal Concerns
Personal Data Security LLMs are trained on extremely large datasets of text, enabling them to learn intricate language patterns and...


The Etiqa Family Takaful Case: Analysis Of “Negligence” In Time Barred Tax Assessments
Time barred assessments are a perpetual issue in Malaysia’s income tax regime. Section 91(1) of the Income Tax Act 1967 (ITA) provides...


The Computation Of Vacant Possession When Payment Is Made By Cheque
In PJD Regency Sdn Bhd v Tribunal Tuntutan Pembeli Rumah & Ors and Other Appeals [2021] 2 CLJ 441, the Federal Court held that vacant...


Recovery Of Funds Lost To Fraudulent Scams: Legal Principles & Practical Challenges
Fraudulent scams have become increasingly prevalent where victims voluntarily transfer funds to scammers whom they genuinely believe to...


The High Court Affirms That Borrowing Costs Are Tax Deductible
Recently, the High Court upheld the decision of the Special Commissioners of Income Tax (SCIT) in MB v Ketua Pengarah Hasil Dalam Negeri...


Trump's Tariffs & Their Impact On Asian Trade
In early February 2025, the United States (US) announced a series of additional tariffs on a number of nations including Malaysia. This...


Construction Litigation: When A Judgment Debt Becomes Due
Most construction projects involve drawn-out legal disputes that sometimes span years and frequently include parties filing countless...


Complaint Handling: Understanding Grievance Mechanism Procedures
An aggrieved patient may pursue a medical negligence claim when their complaint relates to the standard of clinical care they received...
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