Recently, the High Court in CMSB v KPHDN  delivered an important ruling on the tax treatment of interest income arising from instalment sales. The Court held that such charges should be treated as business income under Section 4(a) of the Income Tax Act 1967 (ITA) rather than as interest income under Section 4(c).   The dispute centred on the proper interpretation of Section 24(5) of the ITA, in particular whether the two limbs of the provision operate disjunctively and how t

The Court of Appeal’s decision in Yeoh Tseow Suan v Musa Hassan  [2026] 3 CLJ 593 marks an important development in Malaysian defamation law, particularly in its treatment of public officials, political discourse, and the limits of permissible speech. The case is significant not merely for its outcome, but for its careful doctrinal clarification across several contested areas, most notably the scope of the Derbyshire principle, the threshold requirements of defamation, and th

于2025年2月15日，本律所高级合伙人拿督 DP Naban 于马来亚银行（Maybank）主办之第十届《2025年交易与治理大会》（10th Dealing & Governance Conference 2025）上，参与题为“家族办公室：跨世代财富转移之重大趋势”的专题论坛。与其同台参与讨论者包括： — Bernard Yap（安永 Ernst & Young 税务合伙人）； — Ramesh Manimekalanandan（马来亚银行集团财富管理部产品与投资主管）。 该专题论坛汇集税务及财富管理领域之专业见解，重点探讨高净值家族在马来西亚设立单一家族办公室（Single Family Office, “ SFO ”）时所需考量的最新发展与策略重点。讨论核心涵盖森林城市特别金融区（Forest City Special Financial Zone, “ FCSFZ ”）项目下新近推出之税务激励措施、SFO 的最优架构安排，以及相应之投资控股实体，单一家族办公室载体（Single Family Office Vehicle, “ SFO

A recent ruling by the Federal Court in Lee Kean Choon v Khoo San & Ors  [Civil Appeal N0: 01(f)-11-04-2025(B)], confronts a seemingly technical question under the National Land Code (NLC): when is a decision “communicated” for the purpose of triggering the statutory deadline for appeal?   The answer carries considerable weight. Section 418 of the NLC imposes a strict three-month window to challenge decisions made by land authorities. Miss that deadline, and the right to appe

高等法院在 Asia Media Sdn Bhd（清盘）（清盘后申请编号 WA-28PW-356-06/2024） 一案中的最新裁决，提供了一个及时的提醒：当公司进入清盘程序时，真正掌握主动权的是谁。该裁决阐明了在《2016年公司法》第477条下，在委任私人清盘人时，应如何衡量债权人意愿。长期以来，该条文在司法酌情权的运用上存在一定的模糊空间，也因此引发不少争议，而本案正好对此提供了更清晰的指引。   在 Asia Media  一案中，争议表面上并不特别：公司已被裁定清盘后，出现两组相互竞争的私人清盘人提名。多数股东 MMM Group Berhad 提名 Andrew Heng 与 Ashvin Mahendran担任清盘人。   少数债权人 Peakmax Sdn Bhd 则提出其自身提名人 Tee Siew Kai。然而，投票结果具有决定性。MMM 持有超过95%的已承认债务，并在债权人会议上获得99.72%的支持；Peakmax 仅占0.28%。   一项熟悉的法律原则，再次被强调   第477条赋予法院在清盘后任命中的广泛酌情权。马来

In Award No. 1830 of 2025, the Industrial Court dismissed a non-compliance complaint brought by Kesatuan Pekerja-Pekerja Perkilangan Perusahaan Makanan (the Union) against DCH Contract Manufacturing Sdn Bhd (the Company) under Section 56 of the Industrial Relations Act 1967 (IRA).   The dispute concerned the Company’s alleged failure to pay a bonus for the year 2021 to six union members pursuant to Article 26 of the 4th Collective Agreement (CA).   The Industrial Court held t

The rapid growth of the social media economy has transformed online influence into a viable profession. In response, the Inland Revenue Board of Malaysia (IRB) issued a new guideline on 14 January 2026 clarifying the income tax treatment of earnings derived from influencer activities.    The guidelines aim to assist taxpayers and administrators in interpreting the relevant provisions of the Income Tax Act 1967 (ITA) in the context of digital content creation and social media

The relationship between medical evidence and employment decisions is becoming an increasingly delicate one. A recent High Court decision illustrates how easily employers can misstep when illness, workplace expectations and legal obligations collide.   In Sunshine Bread Sdn Bhd (formerly known as Auric Flavours Sdn Bhd) v Tan Seng Kok [2025] MLJU 4354, the High Court affirmed that an employee dismissed while recovering from severe illness had been terminated without just caus

Mesra Retail & Cafe Sdn Bhd v Pemungut Duti Setem, Malaysia 一案中，高庭就一份更替协议（Novation Agreement）在《1949年印花税法令》（Stamp Act 1949，简称“SA”）下应如何征收印花税作出裁决。争议焦点在于，该协议应根据附表一第4项征收10令吉的固定印花税，抑或根据附表一第32(a)项征收从价印花税。 案件的关键争议在于，该更替安排是否构成SA第16(1)条意义下的财产转让（conveyance or transfer），或仅是终止原有合同项下的权利与义务，并以新的合同关系取而代之。 本案纳税人由本所税务、消费税与关税合伙人 S. Saravana Kumar 及高级律师 Nur Hanina Mohd Azham 代表出庭并成功抗辩。   事实背景 Petronas Dagangan Berhad（PDB）为多间油站及相关设施的业主。PDB曾与 Golden Scoop Sdn Bhd（Golden Scoop）签订多项营运协议，允许 Golden Sc

For companies operating in Malaysia’s Free Zones, the perception of a “duty-free” environment often obscures a far more complex regulatory reality. While these zones allow goods to move without immediate customs duties, they exist within a tightly monitored legal framework overseen by the Royal Malaysian Customs Department and the Malaysian Border Control and Protection Agency (MCBA).   Enforcement is neither theoretical nor rare. In February 2026, authorities intercepted two

Malaysia’s decision to permit cross-border exports of renewable electricity is emerging as a significant opportunity for regional energy investors. Following the publication of the third edition of the Guide for Cross-Border Electricity Sales (CBES Guide), developers are increasingly evaluating privately sponsored, project-financed renewable projects designed to supply Singapore’s electricity market.   This alert outlines the principal legal and regulatory considerations rele

When a party repudiates a contract, the innocent party faces an election: to affirm the contract and insist on performance, or to accept the repudiation and treat the contract as discharged. Repudiation alone does not terminate the contract; termination occurs only when the aggrieved party accepts the repudiation.   A longstanding question has been whether acceptance must be expressed, or whether it may arise through conduct, particularly through a failure to perform further

马来西亚上诉庭近日就关联公司贷款豁免的税务处理问题作出一项具有里程碑意义的裁决，明确确立：在纳税人此前未就相关负债申报税务扣除的情况下，债务获豁免并不构成应税收入。 该案 Multi-Purpose Credit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2025] CLJU 2453 不仅厘清了《1967年所得税法令》（Income Tax Act 1967，下称“ITA”）第30(4)条与第4(a)条之间的适用关系，更在原则层面重申了税收法定原则，对企业集团融资安排及资本结构重整具有深远影响。 本案纳税人由本所税务、SST与关税业务部门合伙人 S. Saravana Kumar 先生，联同陈珈桦律师 （Tan Jia Hua） 代表出庭并成功抗辩。 案件核心：债务豁免是否属于“营业所得”？ 本案争议源于纳税人作为一家从事信贷租赁、分期付款及一般贷款融资业务的公司，在其日常经营过程中向关联公司借入约7,800万令吉。随后，相关关联公司决定豁免该笔贷款。内陆税收局（IRB）在税务审计过程中认为，纳税

In November 2025, the Securities Commission Malaysia (SC) issued Public Consultation Paper No. 4/2025 – Market Segmentation Review (the Consultation Paper), proposing targeted refinements to the listing frameworks applicable to the Main Market and ACE Market of Bursa Malaysia. The proposals form part of the SC’s broader initiative to strengthen market segmentation, enhance investor protection and ensure that Malaysia’s capital markets remain competitive and aligned with evolv

Beneath the glamorous and fast-paced veneer of the corporate world lies a creeping anxiety among directors: that a single lapse in judgment or a wrong commercial decision could lead to their professional crucifixion.   This alert seeks to quell such unease by unpacking a foundational doctrine in Malaysian corporate law, namely the business judgment rule and by setting out the confines within which directors may safely exercise their discretion without attracting liability.  

马来西亚上诉法院就分层建筑短期租赁争议作出重要裁决，并阐明管理公司权限边界及私人契约效力，为长期悬而未决的法律问题提供了明确指引。Wawasan Raya Sdn Bhd v MARC Service Residence Management Corporation [2025] 4 MLRA 1 一案的判决，堪称近年来该领域最具指导意义的司法意见之一。随着爱彼迎（Airbnb）等平台带动短期租赁市场迅速扩张，法律规范却未能同步跟进，致使实务界长期处于规则模糊地带。此项裁决恰逢其时，为业主、更为清晰的法律框架与行动指引。   过去十年，短期租赁已成为都市房产经济的重要组成部分。对业主而言，它意味着可观的租金收益；对住户而言，却往往常伴随安全隐患、人员流动频繁及噪音扰民等现实困扰。为应对这一趋势，许多发展商在项目落成初期，便通过相互契约（Deed of Mutual Covenant）预先设定限制条款，试图在管理机构成立之前， 对单位的使用方式加以规范。。然而，此类私人契约能否凌驾于《马来西亚分层管理法令2013》所构建的法定制度之上，长期以来始终

The Court of Appeal has drawn a firm jurisdictional line between the Labour Office and the Industrial Court, ruling that once an unfair dismissal claim is before the Industrial Court, the Labour Office is effectively stripped of authority to adjudicate related wage disputes.   In Philip Phang Kin Ming & Anor v M Jets International Sdn Bhd (Civil Appeal No: B-04(A)-422-09/2024), the court unanimously held that Section 69A of the Employment Act 1955 (EA) operates as a statutor

The Federal Court delivered a significant clarification of the doctrine of total failure of consideration, restoring analytical discipline to an area of law that had drifted into uncertainty. In Lim Swee Choo & Anor v Ong Koh Hou & Another Appeal  [2025] 10 CLJ, the court disentangled restitutionary principle from contractual termination and, in doing so, has reset the architecture of Malaysian unjust enrichment jurisprudence.   At issue was a deceptively technical question:

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