Neelakandan & Neelakandan

09/06/2026

Tax non-compliance is no longer only a matter of penalties, interest, or delayed filings.

With the introduction of section 185A under the Inland Revenue (Amendment) Act No. 11 of 2026, certain tax compliance failures may now expose businesses to criminal proceedings before the Magistrate’s Court if they are not remedied within the statutory notice period.

For companies, directors, senior management, and tax teams, this creates a wider governance issue. Tax registrations, return filings, Inland Revenue notices, and summonses should no longer be treated as routine administrative matters that can be addressed later.

In our latest article, we look at what this amendment changes, why the 30-day notice period matters, and what businesses should review internally to reduce legal and operational risk.

Read the full article here: https://neelakandan.lk/insights/tax-non-compliance-is-no-longer-just-a-financial-risk-for-businesses-it-may-now-carry-criminal-consequences
by Pavithra Navarathne and Gayathri Wijesinghe

With six decades of continuous practice and trust from global brands, banks and family offices, N&N is built to help you make confident legal decisions in and about Sri Lanka.

05/06/2026

World Environment Day is a reminder that environmental responsibility also requires private sector efforts to help global commitments move from intention to implementation.

At N&N, we have been supporting businesses that are working in this space, including those seeking to grow or transition their production and services in green and circular economy and clean renewable energy initiatives.

These initiatives have gained significant momentum when they are backed by strong policy commitments and access to structured mid-to-long term financing.

Today we celebrate those partnerships across the government sector, the private sector and the legal fraternity, as these partnerships help us achieve durable green ROIs and drive value to double bottom lines, which is key to strengthening the business case for sustainability.

30/05/2026

Wishing all a blessed and peaceful Vesak.

Vesak reminds us that compassion, humility, and right action are not just values to reflect on, they are values to live by. May this day bring peace to you and your loved ones.

30/05/2026

As we gather together to celebrate Vesak this year, we are reminded of how compassion is most visible in the quiet acts of service in our communities.

In many communities, the first responders are often not institutions. They are volunteers, neighbors, youth leaders and ordinary citizens who are themselves affected by the crisis. They make sure a helping hand is where it is needed most, whilst facing their own struggles. This takes extraordinary courage. That is why supporting volunteers matters.

In the aftermath of Cyclone Ditwah, we are grateful to be able to support 30 youth in the Uwa Province of Sri Lanka. These youth leaders helped schoolchildren find expression through art, built water pipelines for schools that had none, and continued civic work in communities that were also their own. Many of them are part of the Active Citizen network nurtured by Viluthu, a civil society organisation that has long understood what it means to invest in people before a crisis makes it necessary.

Our late Precedent Partner, Mr. Kandiah Neelakandan, believed that service to community is a responsibility one undertakes with grace and courage. That conviction shaped this firm, and it shapes how we choose to act.

Through this initiative, Neelakandan & Neelakandan has extended support to the families of these youth leaders. We do so not only in recognition of their exemplary action, but to hold the spotlight on something that should never go unseen: the important people who hold a community together, who help it be resilient; who champion collective action and dignity.

We are grateful to Viluthu for the work they continue to do, and to these thirty young people for reminding us what it means to serve.

27/05/2026

As we mark Eid Al-Adha, we extend our warm wishes to our clients, colleagues and friends celebrating this blessed festival.

This is a time of reflection, generosity and community. It reminds us of the importance of compassion, gratitude and the enduring value of human connection.

From all of us at N&N, we wish you and your families peace, good health, and prosperity.

26/05/2026

In the middle of a busy week of meetings and sessions at INTA 2026, it was a pleasure to spend an evening reconnecting with colleagues and friends from across the Meritas Law Firms Worldwide network in London.

What makes these interactions especially valuable is the strength of the relationships behind them, and the openness with which experiences and perspectives are shared across jurisdictions.

We are grateful to Howard Kennedy LLP for hosting the Meritas gathering, and for the thoughtful discussions on developments within their IP practice and the wider trends shaping intellectual property law.

It was particularly valuable to exchange views on IP protection and enforcement across different jurisdictions, with conversations spanning from the United States to China and beyond.

These discussions are a reminder of the importance of trusted international relationships in supporting clients whose IP interests extend across borders.

23/05/2026

For over sixty years, this firm has been trusted for the decisions that matter.

N&N has advised across matters that shape businesses, protect wealth, resolve disputes, and, at times, set precedent. As one team, one view, one clear position, shaped by the right expertise. Partner to partner. Matter to matter.

The standard was never in question. Now we change the way we show up in the world.

Neelakandan & Neelakandan is proud to share its renewed identity. A new mark, a new visual language, and a digital presence built to reflect six decades of legal precision.

What has not changed: the firm's commitment to its principles, to its people, and to those who place their trust in it.

Sri Lanka's Standard of Legal Precision.

&N

20/05/2026

What stood out at INTA 2026 in London was not only the scale of the conference, but the nature of the conversations.

There is a clear shift in how businesses and legal colleagues are approaching intellectual property, less as a standalone legal function, and more as something closely tied to growth, risk, and long-term positioning.

At Neelakandan & Neelakandan, this is an approach we have consciously developed over time. We work with clients to manage IP portfolios not only for protection, but also for practical value, commercial leverage, and continuity across markets.

INTA 2026 gave our Partners, Pranavan Neelakandan and Maithreyi Rajasingam, who attended on behalf of the firm, the opportunity to reconnect with clients and peers we have worked with over the years, while also meeting new colleagues who are advising businesses through similar challenges in different jurisdictions.

Many of these discussions came back to a shared question: how can IP be managed in a way that is commercially grounded, practical, and adaptable across borders?

These exchanges are an important part of how we work. They refine our perspective, test assumptions, and often continue well beyond the conference itself.

Thank you to everyone who took the time to meet us in London. We look forward to continuing these conversations.

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14/04/2026

Happy New Year from all of us at Neelakandan & Neelakandan!

14/01/2025

Happy Thai Pongal to Everyone!