Gift duty is no more!

The new gifting regime was ushered in on 1 October 2011.  Does this mean no more annual gifting programme, no more acknowledgements of debt or deeds of forgiveness or gifting statements?  Maybe, and then maybe not. Before gifting assets there are some things to...

Destruction and leases

What is happening in Christchurch is impacting on the New Zealand property industry in all sorts of ways.  One of these is the debate regarding contractual obligations between the parties.  Most leases inadequately deal with the situation in Christchurch.  Whilst they...