{{Short description|New Zealand jurist, President of the Court of Appeal (1996–2002)}} {{More citations needed|date=June 2015}} {{Use British English|date=February 2018}} {{Use dmy dates|date=February 2018}} {{Infobox officeholder | image = Ivor Richardson.jpg | honorific_prefix = The Right Honourable | name = Sir Ivor Richardson | honorific_suffix = {{post-nominals|country=NZL|PCNZM|size=100%}} | term_start = 1996 | term_end = 2002 | predecessor = Robin Cooke | successor = Thomas Gault | birth_date = {{Birth date|df=y|1930|5|24}} | birth_place = Ashburton, New Zealand | death_date = {{Death date and age|df=y|2014|12|29|1930|5|24}} | death_place = | spouse = | alma_mater = University of Canterbury (LLB) University of Michigan (LLM & SJD) | office1 = Justice of the Court of Appeal of New Zealand | office = President of the Court of Appeal of New Zealand | term_start1 = 1978 | term_end1 = 1996 | appointer = Jim Bolger | appointer1 = Robert Muldoon | office2 = Justice of the High Court of New Zealand | appointer2 = Robert Muldoon | term_end2 = 1978 | term_start2 = 1977 }}
'''Sir Ivor Lloyd Morgan Richardson''' {{post-nominals|country=NZL|PCNZM|PC|size=85%}} (24 May 1930 – 29 December 2014) was an eminent New Zealand and Commonwealth jurist and legal writer and a member of the Judicial Committee of the Privy Council.
==Education== He was a student at Timaru Boys' High School, Timaru, New Zealand.<ref>[http://www.timaru.govt.nz/pdf/hall_fame/richardson.pdf] {{webarchive|url=https://web.archive.org/web/20061001105711/http://www.timaru.govt.nz/pdf/hall_fame/richardson.pdf|date=1 October 2006}}</ref> He graduated from Canterbury University College (now the University of Canterbury), Christchurch, in 1949 with an LL.B. degree. He went on to study at the University of Michigan in the United States, from where he graduated with an LL.M. degree and an SJD degree.
==Career== thumb|right|Commemorative plaque in the Business and Law college at the University of Canterbury, for the opening of the building in 1993 by Richardson. Richardson was a partner in the Invercargill 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 and 1973, during which period he served as Dean of the Law Faculty from 1968 to 1971.<ref>{{cite web|url=http://www.info.gov.hk/gia/general/200305/02/0502180.htm |title=Senior judicial appointments: Court of Final Appeal and High Court |publisher=Government of Hong Kong |access-date=20 June 2015}}</ref>
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.<ref>[http://www.privy-council.org.uk/output/page76.asp#r] {{webarchive|url=https://web.archive.org/web/20080512022457/http://www.privy-council.org.uk/output/page76.asp#r|date=12 May 2008}}</ref> In 2003 he was appointed to the Hong Kong Court of Final Appeal.
He was a Distinguished Fellow at Victoria University.<ref>[http://www.victoria.ac.nz/law/staff/Academic%20Staff/DistinguishedFellows/Richardson/index.aspx] {{webarchive|url=https://web.archive.org/web/20081017030425/http://www.victoria.ac.nz/law/staff/Academic%20Staff/DistinguishedFellows/Richardson/index.aspx|date=17 October 2008}}</ref>
==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.<ref>Core Provisions: Rewriting the Income Tax Act, A Discussion Document at page 16 {{ISBN|0-478-10304-2}}</ref>
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).
==Legal service== 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.
==Death== Richardson died on 29 December 2014, aged 84.<ref>[http://www.scoop.co.nz/stories/PO1501/S00001/chief-justice-pays-tribute-to-the-late-sir-ivor-richardson.htm Chief Justice Pays Tribute To The Late Sir Ivor Richardson] ''Scoop.co.nz'', 1 January 2015</ref>
==Other service== Richardson chaired or served on numerous government committees and commissions. Notable among them were:<ref>{{Cite web|url=https://www.lawsociety.org.nz/news-and-communications/people-in-the-law/obituaries/obituaries-list/rt-hon-sir-ivor-lloyd-morgan-richardson,-1930-2014|title=Rt Hon Sir Ivor Lloyd Morgan Richardson, 1930 – 2014|website=New Zealand Law Society|access-date=23 August 2016|archive-date=10 October 2016|archive-url=https://web.archive.org/web/20161010034644/https://www.lawsociety.org.nz/news-and-communications/people-in-the-law/obituaries/obituaries-list/rt-hon-sir-ivor-lloyd-morgan-richardson,-1930-2014|url-status=dead}}</ref> * Commission of Inquiry into Inflation Accounting (1975–76) * Committee of Inquiry into Solicitors' Nominee Companies (1982) * Royal Commission on Social Policy (1986–88) * Organisational Review of Inland Revenue Department (1993–94) * Rewrite Advisory Panel (2003–08)
==Honours and awards== Richardson was conferred with honorary Doctor of Laws degrees by the University of Canterbury in 1987 and Victoria University of Wellington in 1989.<ref>[http://www.victoria.ac.nz/law/staff/Academic%20Staff/DistinguishedFellows/Richardson/index.aspx] {{webarchive|url=https://web.archive.org/web/20081017030425/http://www.victoria.ac.nz/law/staff/Academic%20Staff/DistinguishedFellows/Richardson/index.aspx|date=17 October 2008}}</ref>
In the 1986 Queen's Birthday Honours, Richardson was appointed a Knight Bachelor,<ref>{{London Gazette|issue=50553 |date=14 June 1986|page=31 |supp=3}}</ref> and in the 2002 Queen's Birthday and Golden Jubilee Honours, he was made a Principal Companion of the New Zealand Order of Merit, for services as president of the Court of Appeal of New Zealand.<ref>{{cite web |url=https://dpmc.govt.nz/publications/queens-birthday-and-golden-jubilee-honours-list-2002 |title=Queen's Birthday and Golden Jubilee honours list 2002 |date=3 June 2002 |publisher=Department of the Prime Minister and Cabinet |access-date=25 June 2020}}</ref>
==References== {{Reflist}}
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{{DEFAULTSORT:Richardson, Ivor}} Category:1930 births Category:2014 deaths Category:New Zealand Knights Bachelor Category:20th-century New Zealand lawyers Category:Academic staff of Victoria University of Wellington Category:People educated at Timaru Boys' High School Category:University of Canterbury alumni Category:People from Ashburton, New Zealand Category:High Court of New Zealand judges Category:Court of Appeal of New Zealand judges Category:Justices of the Court of Final Appeal (Hong Kong) Category:Members of the Judicial Committee of the Privy Council Category:Principal Companions of the New Zealand Order of Merit Category:New Zealand judges on the courts of Hong Kong Category:University of Michigan Law School alumni Category:New Zealand members of the Privy Council of the United Kingdom Category:Chancellors of Victoria University of Wellington Category:University of Canterbury Faculty of Law alumni