Ivor Richardson

Sir Ivor Lloyd Morgan Richardson (24 May 1930 – 29 December 2014) was a distinguished New Zealand and Commonwealth jurist, legal writer, and member of the Judicial Committee of the Privy Council. Born in Timaru, he attended Timaru Boys' High School and earned an LL.B. from Canterbury University College (now the University of Canterbury) in 1949. He later obtained an LL.M. and SJD from the University of Michigan. Richardson's career included roles as a partner at Macalister Brothers in Invercargill, Crown Counsel in Wellington, and Professor of Law at Victoria University of Wellington, where he also served as Dean of the Law Faculty. He was appointed to the High Court of New Zealand in 1977 and the Court of Appeal the same year. In 1978, he was invested as a Privy Councillor, and in 2003, he became a judge of the Hong Kong Court of Final Appeal. A significant figure in New Zealand tax law, Richardson played a key role in shaping tax policy through his rulings and influential papers on tax avoidance. His work included pivotal decisions like *CIR v Farmers' Trading Co Ltd (1982)*, which emphasized accounting concepts in determining taxable income. He also contributed to the 1980s tax reforms. Richardson held numerous leadership roles, including Chairman of the Council of Legal Education, Pro Chancellor and Chancellor of Victoria University of Wellington, and member of several government committees and commissions, such as the Royal Commission on Social Policy (1986–88) and the Organisational Review of Inland Revenue Department (1993–94). ...