[Summer 2012] In our digital world, individuals and businesses are increasingly reliant on technology to efficiently conduct business. Cloud computing is one such technology. It offers businesses an alternative, low-cost means for storing and processing information. What is cloud computing? Cloud computing is a technology that uses the internet and remote servers to store information… Read More.

[Summer 2012] If you need to create an easement which will affect land other than your own, then you will need agreement in writing from the owners of that other land before you go ahead. Sufficient clarity and detail in that written agreement will allow for matters to move ahead efficiently and without the need… Read More.

[Summer 2012] Many New Zealanders have established a trust and loaned money to the trust for the purchase of assets such as the family home. To avoid paying gift duty, the lenders have entered into gifting programmes under which they have made annual gifts of $27,000 per person per year. The repeal of gift duty… Read More.

[Summer 2012] Anyone considering building or renovating residential dwellings and engaging designers or tradespeople, needs to be aware that from 1 March 2012 there are changes to building laws under section 353 of the Building Act 2004 and the Licensed Building Practitioners Rules 2007 (‘the LBP Rules’). These changes apply to residential buildings including: houses… Read More.

[Summer 2012] With the abolition of gift duty in New Zealand (from 1 October 2011) business people who have family trusts have the opportunity to forgive all debt owed by the trust to them. Essentially it is now possible to make gifts of unlimited value without incurring a duty on them. This allows for a… Read More.