A Practical Guide to Family Trusts

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Recent Articles

Memorandum of Wishes: What are they and why are they important?

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A Memorandum of Wishes, sometimes called a Letter of Wishes or Memorandum of Guidance, is an important document for anyone who has established a trust. It allows the person who created the trust, known as the settlor, to record their wishes…
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What is FATCA and CRS and how does it affect you?

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International Tax Legislation Under FATCA (Foreign Account Tax Compliance Act), adopted by New Zealand in 2014, the United States aims to detect and prevent tax evasion by US citizens and tax residents on their worldwide income from financial…
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Rest Home Care Subsidy – 2026 Annual Increase

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Each year, on 1 July, there is a review of the level of assets that a person or couple can have in their personal name(s) and still qualify for a government Rest Home Care Subsidy (also known as Residential Care). As at 1 July 2026, the new…
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