Expert in Tax Law and Taxpayer Defence, Trusts law and Trusts disputes

Geoff Clews is one of the few New Zealand barristers who specialize in acting for clients facing serious tax problems, both civil and criminal. He has done so for almost 40 years. Geoff leads the tax practice at Old South British Chambers, assisted by experienced associate barrister, Sam Davies.

Geoff’s practice covers all aspects of tax advice and controversy. He advises clients in the course of Inland Revenue investigations. He conducts the formal aspects of the statutory tax disputes process. He litigates tax and related issues, and defends criminal tax charges, before the Courts at trial and appellate levels. His practice also includes trusts related advice, disputes and litigation.

In all these matters Geoff applies focused and objective analysis of his client’s situation, an honest judgment of their position, strategic thinking and compelling advocacy.

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INTERNATIONAL RECOGNITION

CHAMBERS ASIA PACIFIC, LEADING PRACTITIONER AT THE TAX BAR, 2008 - 2021
INTERNATIONAL TAX REVIEW, TAX CONTROVERSY LEADER, 2011 - 2019
BEST LAWYERS IN NZ 2017 - 2021. AUCKLAND TAX LAWYER OF THE YEAR 2017
FINANCE MONTHLY, NZ TAX LAWYER/FIRM OF THE YEAR, 2018
FINANCE MONTHLY, NZ CIVIL AND CRIMINAL TAX LAWYER OF THE YEAR, 2019
THE LAW REVIEWS EXPERT PANEL 2018 - 2021 TAX DISPUTES AND LITIGATION
WHO'S WHO LEGAL, CORPORATE TAX (CONTROVERSY), 2019 - 2021
WINNER, CCH TAX AWARD, NEW ZEALAND LAW AWARDS, 2012

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Our Expertise

COVID-19 and taxes

Tax changes have been made to help weather the storm of the COVID-19 pandemic. They will continue but will need to be within limits. Tax policy will also move quickly in these uncertain times and significant future tax changes will be needed to repay stimulus and social borrowing. Read our commentary on COVID-19 tax issues here.

Tax secrets? Sometimes people cut corners with their taxes. Not everything gets returned as it should be. Claims are over stated or income is suppressed. These tax secrets fester away but you can do something about them if you act in time and with the right help. We deal with these issues all the time.	Being investigated by IRD? A tax investigation can be intrusive, frustrating and worrying. Tax investigation powers are intimidating but have to be exercised within limits. These procedures have to be managed carefully to avoid cost and increased tax risk. We manage tax investigations daily.	In a dispute with IRD? The statutory tax disputes process is complicated and involves strict time frames for the exchange of notices and “sudden death” deadlines. If you miss one of them, you can lose all your rights of dispute and if you omit something it will be difficult to raise it later. We know these procedures thoroughly.

Challenging a tax assessment? A tax challenge is formal civil litigation in the Taxation Review Authority or the High Court. It requires a winning strategy, tactical sense and persuasive advocacy. We try to keep clients out of court but, if it is needed, we advocate for taxpayers against the IRD at all Court levels.	Being prosecuted by IRD? Tax crime is serious and involves the real risk of prison. If you have not disclosed your default to the IRD and it prosecutes you, an effective defence or mitigation is vital. We appear regularly to defend people who have been charged with tax offenses.	Is IRD after a tax debt? Tax debts can mount up very quickly if they are not managed. Penalties and interest can virtually double the size of a debt in 3 to 4 years. Settling payment terms with the IRD is not a normal commercial negotiation. We deal with this issue for clients all the time.

Need legal tax advice? Tax laws are particularly complicated because they have to cover every aspect of commercial life. Parliament is always changing them to meet new demands and to close loopholes. Many commercial transactions require a tax sign off and responsible taxpayers will seek advice before adopting a course that could have material tax outcomes. Sound tax advice can be insurance against some tax penalties.	Trust issues or disputes? Some trusts are well managed and some are not. Trustees do not always understand their obligations and beneficiaries are sometimes disadvantaged by trustee decisions. The new Trusts Act changes the legal landscape. Trustees' duties are clearer and beneficiaries have expanded rights to know about a trust. Importantly, trust disputes can now be resolved using alternative dispute procedures of mediation and arbitration saving the costs of litigation.	Charities The Department of Internal Affairs Charities Service vets, registers and oversees charities. Defining the purposes of an organisation in a way that qualifies as charitable can require professional advice. Adverse decisions as to charitable status may be appealed to the High Court which has marked out a more particular approach to the scope of charitable purposes.
Cook Islands tax and trusts disputes Geoff Clews holds permanent admission to the Bar of the Cook Islands High Court. He is available to act as counsel in tax disputes and litigation with the Cook Islands Revenue Management Division, and litigation related to the Cook Islands International Trusts and Companies regimes.		Inland Revenue's hospitality crackdown IR is once again targeting members of the hospitality and liquor sector who under-report cash sales and who pay staff under the table. IR now has very effective forensic tools to identify targets. If this crack-down may affect you, contact us. Our team has years of experience representing members of the hospitality and liquor industries against Revenue.

Professional reviews

Geoff Clews...He's the guy you call after Inland Revenue bursts through your doors and seizes your computers, certain already after months of covert surveillance that you're fiddling your taxes... - Auckland's Best Lawyers, Metro Magazine, August 2008

To read more of this article, click here.

Geoffrey Clews of Old South British Chambers is highly recommended by sources familiar with the contentious tax scene as "a very experienced, safe set of hands and a very good litigator." Active across a comprehensive range of advisory and representational mandates, he is particularly well known for his work on behalf of clients facing especially serious tax-related issues in both the civil and criminal spheres. Chambers Asia - Pacific 2021, New Zealand, the Tax Bar, 2021.

"Highly respected".... "great to work with"... "approachable and well versed at thinking outside the box"... "he really performs well." Chambers Asia Pacific reviews 2018-2020.

Geoff, since a young age I have understood the benefit of retaining very capable people, especially when it comes to challenging issues that are quite consequential. Right from the beginning I knew you, like others before, were going to fulfill that same need. Too many people use middle level advisers, get average advice with no connection to the senior ranks of the other party and despite the lower charge out rate, end up paying more. - Client communication on successful completion of a long running case, May 2017.

Geoff Clews has been a long-established leader in the tax law arena, in both a civil and criminal context and is one of the few New Zealand barristers who has developed a strong reputation in the area. His expertise extends from every part of tax issues and at all appellate levels, achieving significant recognition for his expertise in the area, including for his advocacy. - LawFuel "Top Barristers Nudging the Power List," February 2019.

To see other reviews, click here.

COVID-19 Protocols

COVID-19 Alert Level 1: We are working from Chambers following Health Department guidelines for Level 1. All our contacts with Inland Revenue and the Courts are open and we can advise and represent you on all tax and trusts matters without Covid-related limitations, including consulting in person or by phone, email and video link.

Nga mihi nui

Geoffrey Clews, Head of Chambers,
Old South British Chambers, Auckland

Latest tax and trusts news

28 July 2021 - Policy and Regulatory Stewardship, Inland Revenue, has prepared a set of questions and answers about the Government’s design proposals outlined in the discussion document, “Design of the interest limitation rule and additional bright-line rules”. To read more, click here.

21 July 2021 - The Government's 2021-22 tax policy work programme sets out an extensive range of work that will see continued change in the tax system. To see a summary of the work programme, click here.

13 July 2021 - The 2021 public work programme of the IR's Office of Chief Tax Counsel has been published. To check the extensive range of topics under review or action, click here.

2 June 2021 - A draft interpretation statement is a reminder that the concept of tax residence for GST purposes is different from that for income tax. It includes a person who has a “fixed or permanent” place in New Zealand, where that place is related to a taxable activity carried on by the person in New Zealand. For an unincorporated body, it provides for a residence test based on its centre of administrative management. For individuals, aspects of the day-count test differ from income tax. To read more click here.

23 March 2021 - The current 5 year bright-line test is to be extended to 10 years for all but new built residential property. The new bright-line period will apply to residential property acquired on and after 27 March 2021. In the same suite of measures interest deductions on borrowing used to acquire residential property will be abolished for property acquired on and after 27 March and will be phased out over 4 years for borrowing related to all other residential investment property. Property developers are unaffected by these changes. To read more click here.

4 March 2021 - The shareholder continuity requirements for carrying forward company losses are to be amended. A business continuity test will be introduced to ensure that, as a company transitions from start-up, in which losses often arise, to more mature operations, often with new shareholders investing, the early tax losses are not extinguished because of a breach of shareholder continuity. Legislation has not yet been issued but is expected shortly.

To view past tax and trusts news, click here.

Case notes

Tax and trusts law is constantly developing through Court and tribunal decisions. To read our latest case notes, click here.

To read about company directors being personally liable for company tax debts, click here.

Commentary

COVID-19 and taxes

To read our commentaries on tax matters related to the COVID-19 pandemic in New Zealand, click here.

2021 Chambers & Partners Tax Controversy Guide for NZ

The third edition of this international publication, whose New Zealand contribution was written and revised by our tax team, was released on 21 May 2020. To read the New Zealand chapter, click here.

2021 edn of the Tax Disputes and Litigation Review

The fourth edition of New Zealand commentary for this international publication, written and revised by our tax team, was released in March 2021. To read it, click here.

The final word on Chatfield?

To read this recent commentary, click here.