What is a ‘Gift’ for the purposes of Section LD1?

Two recent appeal decisions provide some illumination The Court of Appeal recently issued the decisions of Commissioner of Inland Revenue v Roberts and The Church of Jesus Christ of Latter-Day Saints Trust Board and Coward v Commissioner of Inland Revenue. Both concerned the question of whether particular transactions (to use a neutral term) between the taxpayers [...]

2020-10-15T19:05:58+00:00Chambers News, Pam Davidson, Taxes|

Pam Davidson appointed as Trustee for the Todd Foundation

We congratulate Pam Davidson on her recent appointment to the Board of Trustees of the Todd Foundation. The Todd Foundation is a charitable and philanthropic foundation established by the Todd family. It aims to provide funding and support to organisations and projects in Aotearoa New Zealand that add to the Foundation’s vision of inclusive communities [...]

2020-10-15T18:52:18+00:00Chambers News, Pam Davidson|
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