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Relationship property – valuing professional practices
Article Relationship property – valuing professional practices
The principles informing the valuation of professional practice interests have been relatively settled for some years. While this does not prevent differences in opinion regarding the value of a particular practice, it is helpful in ensuring the approach to valuation is (or should be) similar. This article explores some of the issues around their valuation.
Jay Shaw
Jay Shaw
| 05 Sep 2016
The ‘bright-line’ test and other tax considerations in relationship property settlements
Article The ‘bright-line’ test and other tax considerations in relationship property settlements
Although the tax implications of relationship property settlements are rarely front-of-mind, they can have significant consequences. It is important any tax implications are properly considered and reflected in the agreement to achieve a fair settlement. This article discusses the general tax principles relating to the settlement of relationship property, including the potential effect of the new ‘bright line’ test for residential property recently introduced on 1 October 2015.
Jay Shaw
Jay Shaw
| 07 Sep 2015
The single joint expert process - a specialist's view
Article The single joint expert process - a specialist's view
In New Zealand relationship property proceedings, forensic accountants and other expert witnesses are almost always appointed on behalf of one of the parties (a ‘party appointed expert’, or PAE). In comparison, where expert evidence is required in matrimonial cases in the United Kingdom and Australia, the parties normally jointly appoint a single expert (a ‘single joint expert’, or SJE).
Jay Shaw
Jay Shaw
| 03 Jun 2015
Dividing up the family business
Insight Dividing up the family business
With nearly 150,000 small to medium businesses operating in New Zealand, an ownership interest in a family business features in many relationship property settlements. The interest held in that business can represent a significant proportion of the relationship property, and in some cases it can make settlement proceedings considerably more complicated.
Jay Shaw
Jay Shaw
| 15 Mar 2015