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Articles by Matthew Gilligan
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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 ArticleOn 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year the Minister had signalled that a review was being undertaken as to whether or not the gift duty regime should be repealed or amended. Subsequently that review has..
Read ArticletIn case you missed it over the weekend, the NZ Herald article on a woman being awarded a share of her husband's 'inherited property' that pre-existed the relationship rewrote some relationship property rules. What Happened? The Supreme Court held that a woman who helped maintain..
Read ArticleAs a structuring advisor to investors and business people, one very common mistake with many business and property structures is a spouse being offered as a guarantor to the banks, landlords or creditors of a business. Their personal guarantee is often not required to get a deal done,..
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