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News & Articles
Substance-Over-Form: Court of Appeal Redefines Condition Precedent
Employers have long imposed notice requirements as a condition precedent meant to not only ensure transparency but also to strike down otherwise valid claims.
Late payment interest under CIPAA: Court of Appeal clarifies the jurisdictional line in Mayfair Ventures
Ever since certain Malaysian High Court decisions affirmed that claims arising from the express terms of a construction contract are claimable under CIPAA, industry players, beyond claims for actual work or services performed, have increasingly sought to enforce their entitlements through CIPAA proceedings, given that adjudication under CIPAA is designed to resolve “payment” disputes expeditiously.
Service Tax on Construction Contracts: Separate Tax Treatment for Materials/Services, Retention Sums and The January 2026 Update
Since 1 July 2025, construction work services were subjected to 6% service tax under Group L, First Schedule of the Service Tax Regulations 2018 which has come into force.