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Directors' Liability on Insolvency
(University of Canterbury. School of Law, 2007)
When a company enters a formal insolvency procedure its directors are more likely than at any other time in the company's existence to face civil and/or criminal actions for breach of duties or obligations imposed on them ...
Tax Complexity and the Capital-Revenue Distinction - Lessons to be Learnt from Two Recent New Zealand Cases
(University of Canterbury. Accountancy Finance and Information Systems., 2007)
Income taxation is complex. Complexity arises due to the nature of the subject matter as well as through the expression (drafting) of tax laws. In an attempt to address the second issue the New Zealand Income Tax Act has ...