NEWSLETTER INSIDE THIS EDITION What is the cost of your fixed term debt? 1 The impact of ‘dairy’ 2 Land – themes of change 2 Trusts and shareholder continuity 3 Snippets 4 Tax inspectors without borders 4 Trustpower case 4 All information in this newsletter is to the best of the authors' knowledge true and accurate. No liability is assumed by the authors, or publishers, for any losses suffered by any person relying directly or indirectly upon this newsletter. It is recommende