Articles by Matthew Gilligan
The utilisation of trusts for asset protection, estate planning and tax planning purposes has exploded over the last 20 years. I suspect many readers are currently trustees of trusts. I equally suspect that very few readers have read the Trustee Act 1956, which was essentially..Read Article
Many of you will be aware that the Government have changed the rules on gift duty, repealing gift duty legislation from 1 October 2011. The effect of this is that IRD will no longer have an interest in gifts made after this date, as the..Read Article
In recent times the Tax Working Group reviewing New Zealand's tax system has received increased attention. This is no surprise as it gets closer to making its recommendations, which now appear likely to come out early in the New Year. The Tax Working Group is..Read Article
GIFT DUTY TO BE ABOLISHED On Monday Revenue Minister Peter Dunn confirmed that the government intends to abolish gift duty. Earlier this year the Minister had signalled that a review was being undertaken as to whether or not the gift duty regime should be repealed..Read Article
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