We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 169

Trusts and the new tax statement rules for land transactions
  • Chapman Tripp
  • New Zealand
  • October 22 2015

From 1 October 2015, all parties to transactions which include a transfer of land or an interest in land have to complete a "tax statement" as part

Private wealth newsletter - Summer 2015
  • Herbert Smith Freehills LLP
  • Jersey, New Zealand
  • August 13 2015

It is a common mistake for people to think that trusts operate in the same way as companies. In fact, there are key differences which can trip up the

New Zealand - review of offshore online betting regulation
  • Addisons
  • New Zealand
  • June 5 2015

Last month, New Zealand announced a review of its legal approach towards online betting services provided by offshore operators to New Zealand

A beneficiary’s right to information - what should trustees disclose?
  • Hesketh Henry
  • New Zealand
  • February 3 2015

There have been a number of recent cases where beneficiaries have gone to court to seek information about the activities of a trust of which they are

Selling your home when it is owned by a family trust
  • Hesketh Henry
  • New Zealand
  • December 11 2014

The High Court has delivered two separate decisions within the last five months on the issue of whether a sale and purchase agreement is binding if

Legislative changes to pave the way for FATCA in New Zealand
  • Bell Gully
  • New Zealand, USA
  • February 4 2014

The Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill (theBill), includes various legislative measures intended to pave the way

New Zealand: first choice for estate, inheritance and tax planning
  • Mossack Fonseca & Co
  • New Zealand
  • December 19 2013

New Zealand is a prosperous and stable country with a strong economy. It is a member of the British Commonwealth and the OECD. New Zealand has secure

Updates on employment law, new tax deduction law for bach owners and trust law to be overhauled
  • James & Wells
  • New Zealand
  • November 25 2013

A recent Court of Appeal decision4 has confirmed that compulsory employer KiwiSaver contributions cannot be deducted from the minimum wage paid to

Further amendments proposed for the Financial Reporting Bill
  • Bell Gully
  • New Zealand
  • November 5 2013

Last week a Supplementary Order Paper (SOP) was released with some final amendments to the Financial Reporting Bill, which is expected to be passed

Dealing with trustees - ensuring access to trust assets
  • Buddle Findlay
  • New Zealand
  • October 9 2013

This Court of Appeal decision (Insight Legal Trustee Company Ltd v Stokes 2013 NZCA 148) highlights the principle that one trustee cannot act as