Publications, papers and commentary
Whither (or wither) New Zealand Foreign Trusts? - Comment on the Government proposals to tax non NZ sourced income of NZ foreign trusts. August 2017 To read, click here.
Audits and Disputes: The Myths, The Realities and the Lessons to be Learnt - A paper jointly written with Ele Duncan of IRD and presented to the NZLS Tax Conference, 13 October 2016. To read, click here.
TrustPower Goes to the Supreme Court - published in "Taxation Today", December 2015. To read, click here.
What a Professional Trustee Must Know about Investment - This updates a paper first written in 1998. It examines the level of knowledge a professional trustee ought to have about investment issues. To read, click here.
Feasibility Expenditure - "Castles on a Cloud". A paper co-written with Vivien Cheng and presented to the 2015 NZLS Tax Conference. To read, click here.
The "Worthless Spouse" - Tax Treatment of Companion Travel Expenses. Published in "Taxation Today", June 2014 To read click here.
A Summary of the US Foreign Account Tax Compliance Act ("FATCA"). To read click here.
Remedies Against the Commissioner of Inland Revenue Considered Through a Constitutional Lens
A paper presented to the 2013 NZLS Tax Conference. To read click here.
2013 draft interpretation statement on PPOA - A comment on tax residence issues likely to arise for expats. To read click here.
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.