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As you will now be well aware, the LAQC / LTC tax changes are fast approaching.  They take effect 1 April 2011. If you have an LAQC and you have not yet discussed with us what course of action to take, you need to contact us..

Late last year the IRD issued a raft of statements including draft new legislation and new interpretations of existing rules. A few important ones that clients should note as potentially relevant are: - The IRD have issued a new interpretation statement (not in draft form)..

One of the questions we get asked most regularly at GRA is whether or not a look-through company (LTC) is the appropriate structure for proposed property investment activity.  Before we touch on our view in relation to this, I want to confirm some basics in..

Last week the Government introduced the Covid-19 Response (Taxation and Other Regulatory Urgent Measures) Bill. This bill contains a number of provisions, including the introduction of a loss carry-back scheme whereby a business can carry a loss back to a prior period to offset the..

I wrote about loss ring-fencing in my December article, and it is still a hot topic. With the rules to take effect from 1 April 2019 and the legislation still not finalised, there are a number of questions that remain. I address some of these using..

Thanks to COVID-19, we are in a rapidly changing environment. Lockdown commenced on the 26th of March. It is quite possibly a two-month lock down, but that is conjecture. We are in the “initial 4-week period”.The Government is putting things in place to help the..

One night last week, in a city away from my home, I found myself at a bit of a loose end. Not a personality to skulk around, I used the time to see a movie I wanted to enjoy. 'Money Never Sleeps' was my choice. Not..

We were contacted by a client recently who had received notification from the Inland Revenue Department (IRD) about some investments they have in the UK. Slightly perturbed, our client asked us what this was all about, and how could the IRD in New Zealand have..

I have some great news to share with you that will help you make headway with protecting your property investments and making sure you pay the least amount of tax, legally of course.  After many months of working day and night, my new book 'Tax Structures..