Sole practitioners and businesses with family trusts should review their structures to ensure they do not fall foul of Inland Revenue after the landmark Penny and Hooper tax-avoidance ruling....

The family trust is under siege as never before. Creditors, lawyers, government agencies and, yes, other family members ...

A trust is a form of transport, much like a container truck. The driver and co-driver are the Trustees, who are charged with ensuring the safe transportation of the container contents...

Prenuptial contracts, which are already in decline, look set to disappear when the National Party does away with gift duty, a move seen by many as one of the biggest changes in property rights in New Zealand history....

In this legal article, Auckland lawyer Ian Mellett reviews the various entities that are available to you when deciding upon the appropriate operating structure for your New Zealand business....