Chair
Jeremy Sutton, Barrister, Bastion Chambers
Section 15 Economic Disparity Assessments by Chartered Accountants: Current Trends in the Post Scott v Williams Environment with ED Calculations
- The predominant two methods of calculation: total disparity and loss & enhancement calculations
- Causation and consideration of a ‘Gosbee Discount’
- Impact of key person business valuation discounting and potential impact on Section 15 calculations: Blake HC 2021
Presented by Sam Bassett, NZ Chairman & Director, Moore Markhams
Description
Attend and earn 0.5 CPD hour
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Learning Objectives:
- Understand current methods used by accountants to assess economic disparity under s15
- Explore how valuation discounts and case law impact s15 calculations post Scott v Williams
Presenters
Jeremy Sutton, Barrister, Bastion Chambers
Jeremy is a senior family lawyer, who assists with high net worth, financially complex divorce cases. He has a particular expertise in cases that involve trusts, businesses and significant investment portfolios. Jeremy is known for his pragmatic approach in divorce negotiations. He represents his clients personally at round table meetings and in mediation. He frequently appears in the Family Court, High Court and sometimes the Court of Appeal. Jeremy has until recently, been the convenor of the Auckland Family Courts Association. He is also a lecturer at the College of Law and runs workshops for New Zealand’s law students. Jeremy’s opinions are often sought by news media. He currently has a column in the business section of the New Zealand Herald, called The Ex-Files. He has made many presentations at legal gatherings throughout Australasia. His papers, on a variety of topics, are in the LexisNexis Family Law Guide. Jeremy is married with three young children.
Sam Bassett, NZ Chairman & Director, Moore Markhams
Sam has built up significant expertise in business advice and taxation, with a particular interest in working with small to medium sized law firms and barristers. Sam is involved with the firm’s bi -annual legal firm financial benchmarking survey and the 2021 survey is expected to be available by late November 2021. He also provides litigation support to barristers as an expert witness providing valuation evidence for interests in businesses and economic disparity calculations per Section 15 of the Relationship Property Act. Sam is based in Auckland.
