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The recent case of Simpson v Commission of Inland Revenue (HC, 1752011; Dobson J, Wellington, CIV 2010-485-1860) concerned the issue of whether receivers are personally liable to account for goods and services tax (GST) on the sale of six properties effected by them
Mr Reynolds (the 'Settlor') was the settlor of the GM Reynolds Family Trust (the 'Trust') under which he appointed Messrs Wilson and Harvey as trustees (the 'Trustees'
