Sir Ivor Lloyd Morgan Richardson PCNZM PC QC (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.

[4] Richardson has had significant impact on the development of New Zealand tax law and policy.

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.

[5] 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).

[8] In the 1986 Queen's Birthday Honours, Richardson was appointed a Knight Bachelor,[9] 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.