The High Court in Lee Koy Eng v Pemungut Duti Setem (and Another Appeal)
 7 AMR 296 held that Instruments of Transfer (‘Forms 14A’) executed under the National Land Code to give effect to a renunciation of entitlement to the estate of a person who died intestate attract nominal stamp duty. Our commentary on this decision can be read here
The Court of Appeal in Pemungut Duty Setem v Lee Koy Eng
 3 CLJ 252 dismissed the appeal by the Collector of Stamp Duty against the decision of the High Court, holding, inter alia
The Court of Appeal has affirmed that a memorandum of transfer of landed property to give effect to a renunciation of an entitlement to the estate of a person who died intestate is not subject to ad valorem
stamp duty as a “release or renunciation by way of gift
” under item 66(c) of the First Schedule of the Stamp Act 1949, but rather to nominal duty of RM10.00 as a conveyance “of any kind not otherwise specifically charged with duty
” under item 32(i) of the First Schedule of the said Act.
As a cautionary note, we emphasise that the principles in this case will not apply to the renunciation by a beneficiary of his interest under a will as the entitlement will be vested in the beneficiary upon the will being proved.
Case update by Joey Tiw (Associate) of the Corporate Practice of Skrine.