Articles and updates

Directors’ fees & GST Inland Revenue has reissued its guidance on the GST treatment of directors’ fees and board members’ fees, replacing the three Public Rulings that have applied since 2023. BR Pub 26/01, 26/02 and 26/03, together with an accompanying Commentary, take effect from 7 August 2026 and set out when a director or […]

When an employee dies: what employers, executors and families need to know about tax The death of an employee is difficult enough for colleagues and family without the added complication of working out the tax treatment of any payments that follow. On 17 August 2026, Inland Revenue released Interpretation Statement IS 26/13, Income tax – […]

Having spent years as a CFO in medium-sized companies before moving into fractional CFO work, I’ve now worked with over 100 growing businesses. And here’s something that took me a while to accept this: traditional budgets don’t work for growth companies. Let me explain why. Growth SMEs need an agile and adaptable approach Coming from […]

Last week, I suggested something: Extraordinary organisations don’t happen by accident. They are intentionally built. That naturally led me to another question. If extraordinary organisations are intentionally built… what exactly are leaders building? Most organisations have capable people. They have a strategy. They invest heavily in technology, leadership development, and modern systems. Yet, organisations with […]

This is part of a three-part series on Succession — covering family, boards, and CEOs — and while each part stands on its own, they’re best read in order. The founder who came back — and the CEO who paid for it This example is a start-up company with an owner board. A majority of […]