Drafting, interpreting, and enforcing contracts is a fundamental part of how we assist our clients. A number of recent court decisions in New Zealand and the United Kingdom have provided guidance on the approach that should be taken in relation to ...
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The “Bright-Line Test”, or period in which profit made from the sale of residential land is taxable as income, has been extended from two to five years. The five year period applies to properties purchased from 29 March 2018 onwards.
The ...
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