We all like to control our environment. It makes us feel safe. The problem is we all seek to do that in our own way, and by default no one can ever control our environment to the extent that they might wish. If collectively we were successful there would be no uncertainly, no risk, no […]

This final article, in a series of six on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of the associated persons’ rules to those taxing provisions. However, this article will be somewhat different to those that have come before, because, firstly I will […]

Working outside of the office has changed the way people think and work. We’ve discovered that it’s doable, and the benefits are actually worthwhile. And for the foreseeable future, it’s clear that remote and hybrid working will be here for a while. Employees don’t have to go through the arduous journey to get to and […]

Society of Trust and Estate Practitioners (STEP) was founded in 1991 and has since grown into a globally recognised organisation with 22,000 members across 200 countries. Its members include lawyers, accountants, financial planners, and other professionals who advise clients on trusts, estates, and inheritance planning issues. STEP 2023 Asia conference was held in Hong Kong […]

If you’re thinking of starting a business in New Zealand, you might want to consider setting up a company. It’s the most common entity for a few good reasons… Limited liability With a company structure, you get limited liability, which means your personal assets are separate from your business liabilities. That way, your investment is […]

Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at richard@gilshep.co.nz. R&D tax loss IS finalised Inland Revenue (IR) has […]

Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at richard@gilshep.co.nz. GST & Bodies Corporate Inland Revenue (IR) has just […]

Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at richard@gilshep.co.nz. Bright-line; not the only consideration It was a quiet […]

Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at richard@gilshep.co.nz. Pillar One MLC released If you have an interest […]

Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at richard@gilshep.co.nz. Technical Decision Summaries Yet again, it was a quiet […]

Monday morning begins. The predictable annoyance of the alarm clock melody pulls me out of bed, and muscle memory takes charge. There’s no time to spare. Two outfit changes and a coffee down the hatch. The door shuts behind me as I quickly jog my three tote bags to the car. Traffic is heavy, but […]