Currently viewing all articles written in 2015
- Bright where it hurts? A summary of the new property tax legislation and the 'Bright Line' test
- From 1 October 2015 new tax identification requirements were put in place for property transactions. Meanwhile, the Government has introduced further changes in the form of a long anticipated ‘capital gains tax’ which also have effect from the 1st October.
- The powers of a trustee
- We act as professional trustee of a client’s trust. What are the issues the trustees should consider when we are asked to provide a guarantee?
- Are we in a de facto relationship?
- The principal piece of legislation in New Zealand which deals with disputes between couples about their property on relationship breakdown is the Property (Relationships) Act 1976 (“the Act”). Substantial reforms in 2002 extended the scope of the Act to cover (among other matters) de facto relationships (including same-sex relationships).
- The PPSR – What you need to know when selling your business
- Having assisted various clients in the sale of their business, we have come across a number of issues in relation to securities registered on the Personal Property Security Register (PPSR). If you are not aware of the securities that are registered with your company and are not active in ensuring they be released prior to the date of sale, unnecessary delays and increased legal fees can be incurred.
- Clayton v Clayton
- The recent decision by the Court of Appeal in Clayton v Clayton  NZCA 30 has been heralded, by some, as having recast the landscape in relation to trust and relationship property matters.