The Future is Now
As we enter a new decade, it is fascinating to reflect on the vast array of technological change we have seen in…
Tax: A brief History
Tax is often quoted as being unfair. However, a review of taxes from historic periods can highlight how ‘sensible’ our current system…
Employee Use of Telecommunication Tools & Usage
Inland Revenue recently released Determination EE00 “Employee use of telecommunications tools and usage plans in their employment” to simplify the PAYE /…
GST on Loan Repayments
The recent High Court decision of Burke v Commissioner of Inland Revenue (2019) is a timely reminder that understanding the legal form…
Purchase Price Allocation
Buying or selling a business is a significant decision, and commonly involves vendor and purchaser negotiations on many aspects of the transaction….