Changes have been made to the tax treatment of lump sum payments under leases such as lease inducement payments and payments made for surrender of a lease. The IRD has looked to rationalise the tax treatment of these various payments to avoid the situations where in some instances the payments […] Read More›
Liquor licensing requirements have been amended under the Sale and Supply of Alcohol Act 2012. The object and purpose of the new Act is to ensure that there is a new system of control over the sale and supply of alcohol and to ensure that there is a reduction in […] Read More›
Many people may not realise that any property owner can apply to the Department of Building and Housing for a determination as to whether particular building or construction matters comply with the Building Code or to determine whether a Council has properly exercised its powers in relation to the Building […] Read More›
In the past, where Courts have been satisfied that dismissal on the grounds of redundancy was based on ‘genuine business reasons’, they tended not to go further and inquire into the reasons for employers decisions to restructure their business. Recent cases in the Employment Court however, have shown that Courts […] Read More›