Latest developments: Short selling of securities; securities and futures regulations; retirement age in calculating loss of future earnings; tax deduction for misappropriated funds

This executive summary examines MAS' Guidelines on Short Selling Disclosure, proposed changes to the Securities and Futures Regulations, Ng Kum Thong v Moktar Bin Yusof [2012] SGHC 254 and AQP v Comptroller of Income Tax [2013] SGCA 3...