Publications, papers and commentary

The Commissioner's Access to Electronic Information is a paper presented to the 2008 national tax conference of the New Zealand Institute of Chartered Accountants.

The International Trust Regime is a summary of the New Zealand taxation regime as it affects trusts.

New Zealand as a Trust Haven examines some aspects of the tax regime that makes New Zealand attractive as an international trust jurisdiction.

The Richardson Years is a paper presented to the 2002 conference of the International Fiscal association New Zealand branch to mark the retirement from the Court of Appeal bench of His Honour Justice Sir Ivor Richardson.

Responsibilities of an Expert Witness is a paper inspired by the decision of the High Court in the Actonz tax avoidance case in which extensive valuation evidence was led.

Liabilities of Directors of a Corporate Trustee is a paper presented in 2002 to Trust practitioners.

The More than Merely Incidental Test in Tax Avoidance originated in supplementary submissions made to the Taxation Review Authority, which culminated in the decision in Case X1 (2005) 22 NZTC 12,001, later argued as Zentrum Holdings Limited.

ABA Tax Section, Foreign Lawyers Forum Report, 2007 is the annual report to the American Bar Association of New Zealand tax developments during 2007. Geoff Clews is the present country reporter for New Zealand to the Foreign Lawyers Forum.

ABA Tax Section, Foreign Lawyers Forum Report, 2008 is the latest annual report to the American Bar Association Tax Section, Foreign Lawyers Forum on tax developments in New Zealand to 31 December 2008.

Protocols Between the Solicitor-General and the Commissioner of Inland Revenue July 2009 - This note reviews protocols entered into between these two officers over the conduct and resolution of tax disputes. especially precedential litigation

Preserving Confidential Access to Legal Advice in a World of Transparency - A paper prepared for the International Bar Association Annual Conference, Madrid Spain, October 2009

Tax Avoidance: You can set up a company but be careful how you use it! - This note comments on three tax avoidance cases and suggests inconsistencies of approach by the Commissioner and the Court is two of them. November 2010.