Inheritance Tax and Business Property Relief – Planning for Change
6th April 2026 is a significant date in the world of inheritance tax (“IHT”) and business property relief (“BRP”). It has been widely documented since the 2024 Autumn Budget that major reforms were proposed to BPR legislation, which has now been formalised after the UK government released the draft Finance Bill 2025/26 legislation delivering new …
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The state’s mistake is not your burden
There is one simple but fundamental rule in relations between citizens, businesses, and the state: if the state has made a mistake, it has no right to correct that mistake at your expense if you have acted honestly and in good faith. These are not just nice words, but a real legal position that has …
Kingtime v Petronas Carigali: A Landmark Patent Battle That Could Reshape Malaysian Patent Law
After years of courtroom twists and turns, Kingtime International Ltd has emerged victorious in a high-stakes patent showdown against Petronas Carigali Sdn Bhd, with the Court of Appeal overturning a 2023 High Court decision that had dismissed Kingtime’s infringement suit and invalidated its patents.
Accelerating India’s Electric Vehicle Transition: Regulatory Insights and Strategic Partnerships for Manufacturing and Infrastructure
Executive Summary India’s Electric Vehicle (“EV”) transition is long on ambition but short on structural readiness. Despite billions in subsidies, a growing roster of Original Equipment Manufacturers (“OEMs”), and an expanding charging network, core challenges remain unresolved: deep import dependence, weak localisation, uneven infrastructure and limitPPpped adoption beyond urban elites.
FOREIGN MANUFACTURES CERTIFICATION SCHEME
INTRODUCTION In a global marketplace where product safety, consumer rights and regulatory compliance are paramount, foreign manufacturers seeking access to the Indian market must contend with robust standards. The Foreign Manufacturers Certification Scheme (“FMCS”) of the Bureau of Indian Standards is one such standard that determines whether manufactured goods made in foreign jurisdictions may bear …
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All Indonesia: A Unified Digital Platform to Streamline International Arrivals
For international travelers, entering a country often entails long queues and multiple administrative requirements. In Indonesia, the arrival process traditionally involved a series of separate manual procedures, including immigration clearance, customs declarations, health screenings, and quarantine documentation.
Tax Incentives for Employees Education and Training
September 22, 2025 Sumet Mingmolmolmitr (Senior Partner) Companies in Thailand are encouraged to support their employees in pursuing higher education or other training programmes. Such initiatives not only enhance employees’ skills but also strengthen the company’s long-term growth and profitability. To promote this, the Revenue Department issued Order No. 122/2545, Re: Exemption of Income Tax …
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Why the MENA region is the best place globally for fintech startups to see success
Few would have predicted that one of the brightest stories in global fintech would come from the Middle East and North Africa, yet in less than a decade the region has turned into a centre of momentum.
LAW ON PROTECTION OF AUTHOR RIGHTS IN WORKS GENERATED BY ARTIFICIAL INTELLIGENCE (AI)
Global Vietnam Lawyers would like to introduce our valued readers to an article by Mr. Le Quang Vy titled “Law on protection of author rights in works generated by Artificial Intelligence (AI)”. This article was originally published in The Saigon Times, issue No.37-2025 (1.813) on September 11, 2025. *** Amid the stormy development of Artificial Intelligence (AI) in this modern material world, …
Winding-up Petition based on costs orders payable forthwith cannot be resisted with a cross-claim
In Re Success Lane Development Limited [2025] HKCFI 1121, the Companies Court considered whether a company could resist a winding-up petition presented based on outstanding interlocutory costs orders (payable forthwith or within 14 days upon summary assessment) by relying on a cross-claim for damages in ongoing legal proceedings. Background The dispute between the Petitioner and …