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Publications & News

“Substance Over Form”: Court of Appeal Affirms High Court’s Decision To Set Aside GST Bill Of Demand
Commercial transactions involving various companies often involve complex business arrangements in order to facilitate the objectives of...

Can A Management Corporation Impose Different Rates Of Maintenance Charges And Sinking Fund On Different Parcels?
Under the Strata Management Act 2013, the amount of maintenance charges and sinking fund to be paid is determined “in proportion to the...

Court of Appeal Rules That Gains From Disposal Of IP Rights Are Not Taxable
Recently, the Court of Appeal in Keysight Technologies Malaysia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 1271 ruled that...


Impact Of Arbitration Agreement Relating To Disputed Debts On Fortuna Injunction
A fortuna injunction is an injunction to restrain the filing of a winding-up petition. It bears its name from the case of Fortuna...

Beneficial Ownership Reporting Requirements: Amendments To The Companies Act 2016
As businesses may also be misused to finance serious offences such as money laundering, terrorism, proliferation financing, and other...

Defending A Defamation Claim
Defamation is a legal concept recognised under the Defamation Act 1957 which aims to protect an individual’s reputation. This right is...

Want Of Consideration: Can Parties Mutually Agree To Vary An Existing Contract?
It is commonplace that contracting parties will document their meeting of minds into a written agreement for formality and ease of...

Government Of Malaysia v SISB: Revenue’s Summary Judgment Application Dismissed In A Tax Recovery Suit
Recently, the High Court ruled in favour of the taxpayer in dismissing the tax authority’s application for a summary judgment under Order...

Environmental, Social and Governance Agenda Amongst PLCs
ESG encapsulates a powerful trinity of principles that have evolved from being a mere corporate buzzword into a business framework which...

Court Of Appeal Rules That Low-Cost Exemption Payment Is Not Tax Deductible
Recently, the Court of Appeal in Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2024] 2 MLJ 494 disallowed the...

Amendments To The Capital Gains Tax Provisions Via The Income Tax (Amendment) Act 2024
Following the implementation of the capital gains tax with effect from 1 March 2024, the Income Tax (Amendment) Act 2024 (the Amendment...

Leave Application To Commence Derivate Actions Explained By The Federal Court
Derivative action is an action commenced on behalf of a company, especially in cases of “fraud on the minority” and “wrongdoers in...


High Court Makes GST Ruling On Non-Reviewable Contract
Recently, the High Court ruled in favour of the taxpayer in Konsortium CMC Engineering Sdn Bhd – Colas Rail SA – Uni-way Sdn Bhd v Ketua...

Contemporaneous Documentary Evidence In The Face Of Conflicting Oral Evidence
In the complex world of legal disputes, where truth is often obscured by the fog of conflicting narratives, one might overlook the humble...

Common Corporate Exercises By Listed Companies
Companies often embark on a spectrum of corporate exercises designed to bolster their market standing, drive shareholder value and adapt...

Elevated Standard Of Conduct For Capital Market Intermediaries
On 29 March 2024, the Securities Commission Malaysia (SC) issued the revised Guidelines on Conduct for Capital Market Intermediaries...

Reinsurance Contracts: Reconciling “The Claims Co-Operation Clause” And “Follow The Settlement Clause”
Reinsurance is essentially insurance that a reinsurance company (reinsurer) undertakes to assume the risks of another insurance company...


Can A Company Be Wound-Up Based On Adjudicated Decision Under The CIPAA 2012?
Once a valid and enforceable judgment has been obtained by one party against another, a winding-up court will not revisit the judgment to...


Multi-Tiered Dispute Resolution Clauses – Potholes or Prudence
Multi-tiered dispute resolution clauses have become a ubiquitous feature in commercial contracts, offering parties an alternative avenue...


The Liability Of Private Hospitals In Medical Negligence Cases
In medical negligence cases, once negligence by the doctor has been established, the dispute then focuses on who should pay the damages,...
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