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The genesis of Milne v Sutherland is a dispute regarding the interpretation of a life interest clause. As noted at [1] “Laurie died in 1999, but the bequests at issue in this proceeding did not fall due for distribution until after the death of his wife, Doreen Rose Evans (Doreen) in 2022…” As further set … Continue reading
Re the estate of Ian Douglas Dobson relates to an application for probate in solemn form necessitated due to questions arising as the will-maker’s testamentary capacity. The relevant time-line is: As noted at [14]: Regardless, the weight given to this assessment was balanced against the evidence given regarding the circumstances surrounding the execution of Mr … Continue reading
Although not common, in some circumstances an inheritance paid to a New Zealand resident can be taxable as a distribution from a foreign trust. In PUB00494 Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust, Inland Revenue considers the income tax treatment of … Continue reading
Matters of Trust 