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Between death and probate

Christie v Foster relates to complex inter-jurisdictional matters.¬† However, one aspect of the case relates to the more prosaic question regarding the role of the executor and when this takes legal effect.¬† This is considered¬† in Christie v Foster as follows at [62] to [66]: [62] The Irish executors have applied for probate, but their … Continue reading

Donation tax credit limitation

  On 3 March 2020, Supplementary Order Paper (SOP) No 453 was introduced into Parliament. This SOP proposes a number of remedial and technical amendments to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill. One of the proposed amendments is an amendment to to s LD 3 of the Income Tax Act 2007, which … Continue reading

Whose advice is it?

The Supreme Court decision granting leave to appeal the Court of Appeal decision regarding the disclosure of legal opinions and advice obtained by the trustees in Addleman v Lambie Trustee Limited (see Rights in information prevail) raises the thorny question, regarding how advice belongs to, or must be disclosed to, when legal advice is sought … Continue reading

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