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Important points on gifting

Much has been written following the abolition of gift duty last year.  There is no doubt that the removal of gift duty will simplify estate planning and can put an end to the yearly gifts to trusts which clients found so tedious. There are some important...

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Professional Trustees - an endangered species?

The New Zealand Institute of Chartered Accountants (NZICA) has recently warned professional advisors away from acting as trustees.  The reason for this warning is that the NZICA is aware of a number of cases where the Inland Revenue is seeking to recover substantial tax debts...

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case report - Sunset Terraces and Byron Avenue cases

The Supreme Court decision in North Shore City Council v Body Corporate 188529 (Sunset Terraces) and Body Corporate 189855 (Byron Avenue) issued in December 2010 confirmed that the Council did owe a duty of care for leaking building matters which result in loss in value...

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Relationships aren't easy

.. and they certainly don't get any easier when you have to talk about money. Claire was just such a person and didn't want to risk putting a "dampener" on her new relationship by discussing with her partner what would happen if they separated or one...

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When parents go into care

Joan lives with her parents providing them companionship and care in their old age. Over the years Joan has made financial contributions to the property and has paid for alterations to the house. Mum dies and Dad requires rest home care as Joan can no longer...

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Do's and Dont's – your staff do

Employers and employees alike should exercise a small measure of caution at work functions. Employees: Be sure not to cause "embarrassment" to your employer! Unruly, offensive behaviour at a work function attended by people outside your organisation could lead to your justified dismissal if your actions...

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