Ivor Richardson
Encyclopedia
Sir Ivor Lloyd Morgan Richardson, PCNZM
(born 24 May 1930, at Ashburton, New Zealand
) is an eminent New Zealand and Commonwealth jurist and legal writer and a member of the Judicial Committee of the Privy Council
.
, Timaru, New Zealand. He graduated from University of Canterbury
, Christchurch
, New Zealand
, in 1949 with a LL.B.
degree. He went on to study at University of Michigan
from where he graduated with a LL.M.
degree and a S.J.D.
degree.
in Wellington
. He then joined the Victoria University of Wellington
. He was Professor of Law, between 1967 to 1973, during which period he served as Dean of the Law Faculty from 1968 to 1971.
After a period back in public practice in Wellington he was appointed as a judge in the High Court of New Zealand
in 1977 and subsequently to the Court of Appeal
in the same year. He was invested as a Privy Councillor in 1978. In 2003 he was appointed to the Hong Kong
Court of Final Appeal.
He is a Distinguished Fellow at Victoria University.
He wrote or presented a number of influential papers, particularly on the development of theories around tax avoidance and was an important part of the reforms of the 1980s (see, for example, the First Report of the Working Party on the Reorganisation of the Income Tax Act 1976
).
(1984 to 1986) of the Victoria University of Wellington.
New Zealand Order of Merit
The New Zealand Order of Merit is an order established in 1996 "for those persons who in any field of endeavour, have rendered meritorious service to the Crown and nation or who have become distinguished by their eminence, talents, contributions or other merits."The order includes five...
(born 24 May 1930, at Ashburton, New Zealand
Ashburton, New Zealand
Ashburton is a town and district in the Canterbury Region on the east coast of the South Island of New Zealand. It is the third-largest centre in Canterbury, after Christchurch and Timaru. The area around Ashburton is frequently referred to as Mid Canterbury, which is also the name of the...
) is an eminent New Zealand and Commonwealth jurist and legal writer and a member of the Judicial Committee of the Privy Council
Judicial Committee of the Privy Council
The Judicial Committee of the Privy Council is one of the highest courts in the United Kingdom. Established by the Judicial Committee Act 1833 to hear appeals formerly heard by the King in Council The Judicial Committee of the Privy Council (JCPC) is one of the highest courts in the United...
.
Education
He was a student at Timaru Boys' High SchoolTimaru Boys' High School
Timaru Boys' High School , established in 1880, is a single sex state secondary school located in the port city of Timaru, South Canterbury, New Zealand. TBHS caters for years 9 - 13 ....
, Timaru, New Zealand. He graduated from University of Canterbury
University of Canterbury
The University of Canterbury , New Zealand's second-oldest university, operates its main campus in the suburb of Ilam in the city of Christchurch, New Zealand...
, Christchurch
Christchurch
Christchurch is the largest city in the South Island of New Zealand, and the country's second-largest urban area after Auckland. It lies one third of the way down the South Island's east coast, just north of Banks Peninsula which itself, since 2006, lies within the formal limits of...
, New Zealand
New Zealand
New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...
, in 1949 with a LL.B.
Bachelor of Laws
The Bachelor of Laws is an undergraduate, or bachelor, degree in law originating in England and offered in most common law countries as the primary law degree...
degree. He went on to study at University of Michigan
University of Michigan
The University of Michigan is a public research university located in Ann Arbor, Michigan in the United States. It is the state's oldest university and the flagship campus of the University of Michigan...
from where he graduated with a LL.M.
Master of Laws
The Master of Laws is an advanced academic degree, pursued by those holding a professional law degree, and is commonly abbreviated LL.M. from its Latin name, Legum Magister. The University of Oxford names its taught masters of laws B.C.L...
degree and a S.J.D.
Doctor of Juridical Science
Doctor of Juridical Science, Doctor of the Science of Law, Scientiae Juridicae Doctor , abbreviated J.S.D. or S.J.D., is a research doctorate in law and equivalent to the PhD It is offered primarily in the United States, where it originated, and in Canada...
degree.
Career
Sir Ivor was a partner in the Invercargill, New Zealand firm of Macalister Brothers from 1957 to 1963. From 1963 to 1966, he was Crown Counsel in the Crown Law OfficeCrown Law Office (New Zealand)
The Crown Law Office of New Zealand offers legal advice to the New Zealand Government. The Solicitor-General of New Zealand, David Collins, is the organisation's chief executive. Collins has held this position since August 2006. The position itself was established in 1875....
in Wellington
Wellington
Wellington is the capital city and third most populous urban area of New Zealand, although it is likely to have surpassed Christchurch due to the exodus following the Canterbury Earthquake. It is at the southwestern tip of the North Island, between Cook Strait and the Rimutaka Range...
. He then joined the Victoria University of Wellington
Victoria University of Wellington
Victoria University of Wellington was established in 1897 by Act of Parliament, and was a former constituent college of the University of New Zealand. It is particularly well known for its programmes in law, the humanities, and some scientific disciplines, but offers a broad range of other courses...
. He was Professor of Law, between 1967 to 1973, during which period he served as Dean of the Law Faculty from 1968 to 1971.
After a period back in public practice in Wellington he was appointed as a judge in the High Court of New Zealand
High Court of New Zealand
The High Court of New Zealand is a superior court of New Zealand. It was established in 1841 and known as the Supreme Court of New Zealand until 1980....
in 1977 and subsequently to the Court of Appeal
Court of Appeal of New Zealand
The Court of Appeal of New Zealand, located in Wellington, is New Zealand’s principal intermediate appellate court. In practice, most appeals are resolved at this intermediate appellate level, rather than in the Supreme Court...
in the same year. He was invested as a Privy Councillor in 1978. In 2003 he was appointed to the Hong Kong
Hong Kong
Hong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
Court of Final Appeal.
He is a Distinguished Fellow at Victoria University.
Influence on New Zealand taxation
Sir Ivor has had significant impact on the development of New Zealand tax law and policy. During his time on the Court of Appeal he delivered most of the majority decisions on the significant tax cases of the time. For example his ruling in CIR v Farmers' Trading Co Ltd (1982) 5 NZTC 61,200 was instrumental in the development of reference to accounting concepts in determining taxable income.He wrote or presented a number of influential papers, particularly on the development of theories around tax avoidance and was an important part of the reforms of the 1980s (see, for example, the First Report of the Working Party on the Reorganisation of the Income Tax Act 1976
Working Party on the Reorganisation of the Income Tax Act 1976
The Working Party on the Reorganisation of the Income Tax Act 1976 was a committee appointed by the New Zealand government to advise on the appropriate reorganisation of the income tax legislation. The Working Party was set up in 1993 as a result of recommendations made by the Valabh Committee set...
).
Legal service
Sir Ivor was the Chairman of the Council of Legal Education from 1983 to 1992. He also served as Pro Chancellor (1979 to 1984) and ChancellorChancellor
Chancellor is the title of various official positions in the governments of many nations. The original chancellors were the Cancellarii of Roman courts of justice—ushers who sat at the cancelli or lattice work screens of a basilica or law court, which separated the judge and counsel from the...
(1984 to 1986) of the Victoria University of Wellington.
Other service
Sir Ivor chaired or served on numerous government committees and commissions. Notable among them were:- Commission of Inquiry into Inflation Accounting (1975–76)
- Committee of Inquiry into Solicitors' Nominee Companies (1982)
- Royal Commission on Social Policy (1990)
- Organisational Review of Inland Revenue DepartmentInland Revenue Department (New Zealand)Inland Revenue , previously known as the Inland Revenue Department, is the New Zealand government department responsible for the collection of over 80% of the Crown's revenue in New Zealand. It also collects and disburses social support programme payments and provides the government with policy...
(1993–94) - Rewrite Advisory PanelRewrite Advisory PanelThe Rewrite Advisory Panel was established in 1995 to consider and advise on issues arising during the rewriting of the income tax legislation. It was a step in the rewrite of New Zealand's income tax legislation that was recommended by the Working Party on the Reorganisation of the Income Tax...
(2003–08)
Awards
- Honorary Degree of Doctor of Laws by the University of CanterburyUniversity of CanterburyThe University of Canterbury , New Zealand's second-oldest university, operates its main campus in the suburb of Ilam in the city of Christchurch, New Zealand...
- 1987 - Honorary Degree of Doctor of Laws by Victoria University of Wellington – 1989
- Knighted as a Knight BachelorKnight BachelorThe rank of Knight Bachelor is a part of the British honours system. It is the most basic rank of a man who has been knighted by the monarch but not as a member of one of the organised Orders of Chivalry...
– 1986 - Principal Companion, New Zealand Order of Merit - 2002