|The Right Honourable
Sir Ivor Richardson
|President of the Court of Appeal|
|Preceded by||Robin Cooke, Baron Cooke of Thorndon|
|Succeeded by||Thomas Gault|
24 May 1930 |
Ashburton, New Zealand
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.
He was a student at Timaru Boys' High School, 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.
Richardson 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 Office 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.
Influence on New Zealand taxation
Richardson 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).
Richardson was the Chairman of the Council of Legal Education from 1983 to 1992. He also served as Pro Chancellor (1979 to 1984) and Chancellor (1984 to 1986) of the Victoria University of Wellington.
Richardson 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 Department (1993–94)
- Rewrite Advisory Panel (2003–08)
- Honorary Degree of Doctor of Laws by the University of Canterbury - 1987
- Honorary Degree of Doctor of Laws by Victoria University of Wellington – 1989
- Knighted as a Knight Bachelor – 1986
- Principal Companion, New Zealand Order of Merit - 2002
- Core Provisions: Rewriting the Income Tax Act, A Discussion Document at page 16 ISBN 0-478-10304-2
-  VUW Faculty of Law]
- The London Gazette: . 30 December 1986. Retrieved 16 July 2012.
- "The Queen's Birthday and Golden Jubilee Honours 2002" (5 June 2002) 57 The New Zealand Gazette 1553.