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Richard'sLand and the bright-line test – a beginner’s guide
It’s always good practice to commence a guidance article like the one you are about to read, with a disclaimer and a warning. Firstly, the writer has prepared this document purely from the perspective of attempting to provide some guidance to the reader, surrounding the basic principles of the bright-line test. It is intended to […]
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Land Tax – The Special Report
Richard featured in The Finance Monthly Magazine article as a tax expert on land tax… here’s the article… Richard Ashby is a tax partner at Gilligan Sheppard Limited, who’s been dealing with New Zealand taxation for over 29 years. Here he talks to Finance Monthly about the land tax and the new ‘bright-line’ rules, as […]
Compliance cost reductions on the way
The Government’s recently announced tax simplification measures contain some good news for small to medium sized businesses and in our view will certainly assist to reduce the cost of compliance for many of you. One of the biggest impacts of the proposed changes will be with respect to use of money interest exposures, which has […]
And they’re off – first tax bill of 2016 introduced
The beginning of the month of May not only reinforced the shocked realisation of how quickly yet another year was passing, but also saw the introduction of the first significant tax Bill for 2016. Similar to the recently announced tax simplification proposals by the Government, the Bill has a number of welcomed changes to present […]
Richard's Wedding
Richard and Lisa married at Oreti Village Resort in Pukawa Bay just west of Turangi, with lovely views over lake Taupo… It was the perfect day and everything went to plan with the exception of us both getting a cold the day before, but at least we shared everything I guess. The best part was […]
A power of appointment is relationship property… really?
The release of the Supreme Court’s (“the Court”) ruling in the case of Clayton v Clayton (SC 23 2015) on 23rd March 2016 certainly caused a stir around the desks of numerous accounting and legal professionals throughout New Zealand, as word spread that the highest court in the land had determined that a power of […]
