Insolvent and Indifferent: A Director’s Missteps and a Warning to Homeowners

Ford Sumner

A recent High Court decision, Batley v MacDonald [2025] NZHC 974, has sent another clear warning to company directors across New Zealand: when a business starts to sink, misusing funds to keep the ship afloat while topping up your own interests is not an option. It is also a reminder to homeowners to take care when providing […]

Take-off for the Civil Aviation Act 2023 this Saturday – Don’t miss the runway!

Ford Sumner Civil Aviation Act 2023

The Civil Aviation Act 2023 (“the Act”) comes into force on 5 April 2025 and is set to replace both the Airport Authorities Act 1966 (“the Airport Authorities Act”) and the Civil Aviation Act 1990. The Act updates New Zealand’s aviation law in many ways, including regulating drone use, introducing stronger drug and alcohol management […]

New tax bills for not-for-profits: Be aware of potential changes and have your say

Ford Sumner IRD New tax bills

It is widely known that not-for-profits (“NFPs”) in New Zealand receive benefits such as GST concessions and income tax deductions. That may be about to change, as Inland Revenue (“IRD”) is now considering whether NFPs should pay tax on transactions, membership subscriptions and levies.   IRD’s considerations were revealed in a consultation paper released on 24 February 2025, […]

Plan a Seamless Business Sale – Your Key Considerations

Ford Sumner Business Sale

Selling a business is a significant transaction that involves various legal, financial, and strategic considerations. Comprehensive preparation is essential for a successful outcome. Preparation includes considering the pre-contractual and contractual considerations that you must address before selling your business. While no one can predict the unknown, sufficient preparation supports a smooth transaction. Pre-Contractual Considerations Before entering […]

Failure to complete settlement: Don’t bet against the House!

Ford Sumner Failure to complete settlement Property Purchase Settlement Unconditional

You’ve found your dream home, and you’re ready to make it yours. But what happens if, for one reason or another, you can’t complete settlement? The consequences of failing to settle are significant, and the repercussions can be more than you expect. In this article, we explore the risks of failing to complete settlement and […]

Advice for surviving the challenges facing Wellington business owners

Inflation Cost of Living Crisis Wellington New Zealand Lease Rent Abatement Deferral

High inflation, labour shortages and a cost-of-living crisis have all conspired to create an economic recipe for disaster for many businesses across New Zealand. Recently, this struggle has perhaps been felt most acutely by Wellington business owners, with concerns voiced over reduced inner-city foot traffic and ongoing roadworks. These concerns come around the same time […]

Empowering Change: The Charities Amendment Act 2023 and its Impact on Nonprofits

The Charities Amendment Act 2023 (“the Act”) has been enacted with the purpose of modernising the Charities Act 2005. The Act came into force on 5 July 2023 with some changes being immediate, and other changes being implemented on 5 October 2023 and 5 July 2024. The immediate changes implemented on 5 July 2023 were […]

Understanding Covenants: A Case Study and Legal Insight

Understanding Covenants

What is a covenant? A covenant is a legally binding agreement registered on a property’s title, dictating how land can be used or what can be built on it. Covenants are usually designed to protect property values and maintain the character of a neighbourhood. There are positive covenants, which require the property owner to take […]

Practical Ways of Recovering a Debt: Letters of Demand

Recovering debt

From time to time you may need to take formal steps to recover a debt owed to you in the course of providing your services. For example, you may enter a contract to provide transport for private hire, and/or have clauses which require the customer to reimburse for any damage or cleaning requirements after services […]