DISPUTE RESOLUTION
Whether judgment in a criminal case can be used as proof of fact in a civil case
The Court of Appeal in Datuk S Nallakaruppan & Ors v Datuk Seri Anwar Ibrahim & Other Appeals [2015] 6 CLJ 425 held that there was no ambiguity in section 43 of the Evidence Act 1950 that, as a matter of evidence, a judgment, order or decree is irrelevant except where the existence of such judgment, order or decree is a fact in issue or that such judgment, order or decree is relevant under some other provision of the Act.
Wrongful and illegal transfer of land based on a void instrument
In Tan Goat Eng & Anor v Rozdenil Toni (As administrator of estates of Toni Ismail & Normy Mohamed Khatif (deceased) [2015] 6 CLJ 486, the Court of Appeal held that where there has been a transfer of title premised on a void instrument rendering such title defeasible, such transfer of title may be set aside not only when it is in the hands of a party who acquires immediate title but is also liable to be set aside if it is subsequently transferred or registered in the names of purchasers who acquire title subsequent to the immediate purchase.
Factors when assessing damages in a libel case
The High Court in Jahara Hamid v Lim Guan Eng [2015] 6 CLJ 328 applied the principles set down by the Federal Court in assessing the quantum of damages to be awarded in a libel case and held, among others, that the gravity of libel, the more closely it touches the plaintiff's personal integrity, professional reputation, honour, courage and the core attributes of his personality, the more serious it is likely to be. In this case, the plaintiff alleged that she was labelled as a "racist grandmother" and, in allowing her claim, she was awarded the sum of RM500,000 as damages.
For further information regarding dispute resolution matters, please contact
Robert Lazar
rlazar@shearndelamore.com
Datin Jeyanthini Kannaperan
jeyanthini@shearndelamore.com
TAX & REVENUE
Income tax
On 29 July 2015, the Inland Revenue Board of Malaysia (IRBM) issued two new public rulings on:
- Failure To Furnish Information Within A Stipulated Period (Public Ruling No 3/2015);
- Entertainment Expense (Public Ruling No 4/2015) – this public ruling replaces Public Ruling No 3/2008 dated 22 October 2008.
Thereafter, on 14 August 2015, the IRBM issued another public ruling on the Taxation of Limited Liability Partnership (Public Ruling No 5/2015) to replace Public Ruling No 3/2014 dated 9 May 2014.
Goods and services tax (GST)
The revised versions of the following Specific Guides have recently been published on the Royal Malaysian Customs Department’s GST website:
- Employee Benefit (revised as at 18 June 2015);
- Supply (revised as at 14 July 2015).
For further information regarding tax and revenue matters, please contact
Goh Ka Im
kgoh@shearndelamore.com
Anand Raj
anand@shearndelamore.com
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