Expert in tax law and taxpayer defence

Geoff Clews is one of the few New Zealand lawyers who specialize in acting for clients facing serious tax problems, both civil and criminal. He has done so for more than 30 years. Geoff’s practice covers all aspects of tax 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. 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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CHAMBERS ASIA PACIFIC, LEADING PRACTITIONER AT THE TAX BAR, 2008 - 2020
INTERNATIONAL TAX REVIEW, TAX CONTROVERSY LEADER, 2011 - 2019
BEST LAWYERS IN NZ 2017 - 2020. 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, 2019 TAX DISPUTES AND LITIGATION
WINNER, CCH TAX AWARD, NEW ZEALAND LAW AWARDS, 2012

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Highlighted services

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? Trusts have proliferated in New Zealand. Some are well managed and some are not. Trustees do not always understand their obligations and beneficiaries are sometimes wrongly locked out of trust property or disadvantaged by trustee decisions. The Courts can intervene to stop trust excesses or to assist trustees with directions.	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.

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, click here.

Geoffrey Clews of Old South British Chambers is in-demand for tax disputes, and noted by law firms for his activity in this practice area. Lately he has been involved in litigation around the meaning and extent of tax provisions between New Zealand and foreign jurisdictions, such as the double tax agreement with China. He is highly respected, with one source stating: "He is great to work with as he is approachable and well-versed at thinking outside the box to get the right legal answer." - Chambers Asia - Pacific 2019, New Zealand, the Tax Bar.

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.

Latest tax and trusts news

14 November 2019 - IR has released guidance to reporting entities under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009, explaining the complex relationship between tax evasion and tax fraud, and money laundering, with examples. It also identifies specific aids to detect and deter money laundering, tax evasion and tax fraud. to read the guidance, click here.

8 November 2019 - A short-process rulings system has been introduced for taxpayers with effect from 1 October 2019. Short-process rulings state how a taxation law applies, or would apply, to a person in relation to their particular circumstances. These rulings are available at a lower cost than other rulings and are intended to be provided in a more streamlined fashion.

29 October 2019 - As part of renewed efforts to dissolve New Zealand's "hidden economy", estimated to be worth close to $1 billion, the tax department is targeting cafes, restaurants, bars and takeaway operators, bakeries and liquor stores who under-report cash sales and pay staff under the table. None of this is new, although Inland Revenue now has a very effective suite of forensic tools to be able to identify likely cash discrepancies. If you are worried that this crack down is going to affect you, contact us. Our team has years of experience representing members of the hospitality industry against Revenue.

24 September 2019 - Picking up recommendations from the Tax Working Group the Minister of Revenue has announced work on simplifying the deduction of feasibility expenditure and changing the rules for shareholder continuity that affect losses being carried forward. These steps are intended to make it easier for start ups to attract capital and to retain tax assets that have accrued as a result of exploratory expenditure, without losing them as the start up company grows and shareholding changes. This is not law yet, but will proceed though the standard tax reform process.

16 September 2019 - New Zealand has signed a protocol amending its Tax Information Exchange Agreement (TIEA) with Guernsey. The protocol updates the TIEA to include model treaty provisions to prevent tax treaty abuse and improve dispute resolution as recommended by the OECD and G20.

8 August 2019 - The Minister of Revenue has outlined the updated Inland Revenue work programme for the next 18 months. The tax treatment of land remains a focus as do the treatment of feasibility and "black hole" expenditure. It looks also as though the conduct of business by charities is likely to get a work over. To read more information about the work programme, click here.

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

Chambers & Partners Tax Controversy Guide for NZ

This inaugural publication was launched in May 2019 and was written by our tax team. To read it, click here.

The final word on Chatfield?

To read this recent commentary, click here.