RDS is pleased to publish RDS Legal Insight Q3 of 2025. This quarterly magazine features the following articles by our colleagues: 1)...

Recently, the Court of Appeal unanimously allowed a taxpayer’s appeal to claim capital allowance on the RM 141 million capital...

Aesthetic medicine is a field that is experiencing steady growth internationally, largely driven by the increasing societal emphasis on...

In a significant decision for commercial contracting in Malaysia, the Federal Court in The New Straits Times Press (Malaysia) Bhd v...

Injunctions are court orders that either require specific actions (mandatory injunctions) or prohibit certain actions (prohibitory...

Recently, the Court of Appeal in EOS v Ketua Pengarah Hasil Dalam Negeri held that the Revenue has no legal authority to review and...

The Special Commissioners of Income Tax (SCIT) recently delivered a significant ruling on whether deemed interest can be imposed by the...

During Budget Speech 2025 delivered on 18.10.2024, the Government announced a progressive expansion to the scope of the Sales and Service...

In assessing contractual damages, the traditional Malaysian approach distinguishes strictly between expectation loss—the value of the...

Recently, the Court of Appeal allowed the taxpayer’s appeal where an order of mandamus was granted to compel the Minister of Finance...

History taking remains one of the most critical components of clinical assessment, guiding the formulation of differential diagnoses,...

Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v ELSB considered whether the Revenue could impose income tax on the gains...

The Cross-Border Insolvency Bill 2025 (Bill), which was passed recently by the Dewan Rakyat on 29.7.2025, marks a long-awaited...

The breakdown of trust between shareholders often marks the beginning of a corporate battle. In these bitter fallouts, aggrieved...

The Service Tax (Amendment) Regulations 2025 (Regulations) came into effect on 1.7.2025, where among others, Regulation 3(j) adds scope...

When most people hear the term “invention,” they immediately think of patents. Yet, nestled alongside patents is a lesser‑known but...

Recently, the Minister of Finance issued the Income Tax (Deduction for Expenditure in Relation to Environmental Preservation, Social and...

This matter arose from a high-profile dispute over banking confidentiality between Public Bank Berhad and the National Feedlot...

Taxation funds public services and development, but governments may grant exemptions to spur growth or support key sectors. When such...

Section 30 of the Construction Industry Payment and Adjudication Act 2012 (CIPAA) provides a statutory mechanism for a successful party...