The Legal 500

New Zealand > Tax

Editorial sections

Other

All countries

Index of tables

  1. Tax
  2. Leading individuals

Leading individuals

Bell Gully is advising subsidiaries of Australian companies in a dispute with the Inland Revenue over the tax implications of funding investments through optional convertible notes (OCNs). The firm also worked alongside Goldmans Sachs to split AMI’s business into two entities during its sale, to be owned separately by the government and IAG. Willy Sussman heads the department, and Matthew McKay has ‘an excellent ability to understand complex business concepts’. Niels Campbell is also recommended. David Simcock is now a consultant.

Russell McVeagh’s tax practice is ‘in the top bracket’ and ‘consistently provides strong, business-focused advice’. The team acted on Telecom’s $4.3bn demerger, working with the Inland Revenue to draft legislative amendments giving the transaction tax relief. It also provided tax advice to Westpac during the fundamental restructuring of its New Zealand arm. Fred Ward is ‘technically excellent’, and Brendan Brown ‘has a good ability to sort through the noise. Campbell Rose has moved to Deloitte.

Buddle Findlay has strong contentious expertise, through special counsel Alexandra Low and ‘very experienced and competent’ practice head Neil Russ. The firm recently advised Kiwibank on the tax implications of its euro commercial paper and Australian Bond programmes. Russ and Tony Wilkinson are actively involved in policy and legislative developments through their participation in the Law Society. The team also works with clients in developing new financial products.

The team at Chapman Tripp is active on a broad range of corporate transactions. It advised the New Zealand government on the tax aspects of the sale of AMI Insurance, and is also assisting Mighty River Power with arrangements for its approaching IPO. In a precedent-setting case, Casey Plunket resolved Direct Capital’s two-year dispute with the Inland Revenue concerning private equity funds. Other clients include ANZ National Bank, MARAC Finance and the Ngati Whatua o Orakei. Litigation expert Graeme Olding and consultant David Patterson are also recommended.

Minter Ellison Rudd Watts bolstered its Auckland offering, with John Peterson moving over from Wellington. He and special counsel Vivian Cheng, who now heads the practice in Wellington, advised the Treasury on transferring assets from South Canterbury Finance’s receivership into a government fund. The team also assisted The Co-operative Bank (formerly PSIS) on the tax aspects of registering as a bank. Andrew Ryan is recommended.

Recognised for its ‘excellent local government expertise, contacts and knowledge’, Simpson Grierson’s team is providing ongoing advice to Auckland Council following its large-scale restructure. It also advised Pernod Ricard and Toll Group in opposing Inland Revenue tax assessments, and represented Westpac in a dispute over a tax-advantaged transaction; Stuart Hutchinson heads the practice, and Barney Cumberland is now a partner.

Press releases

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Jersey Royal Court considers measure of damages for dilapidations claims

    In the absence of any statutory provision in Jersey addressing how dilapidations claims are to be quantified, the Royal Court's decision in JSSL v Barclays has provided some much needed guidance, particularly in circumstances where there is an acceptance that works to redress dilapidations have not been and will not be carried out.
  • English Supreme Court rules on Mistake and Hastings Bass

    On 9 May 2013 the English Supreme Court handed down a unanimous judgment on the seminal cases of Pitt-v- Holt and Futter -v- Futter , with Lord Walker's valedictory judgment conclusively resolving the English position on the rule in Hastings Bass and rescission on the ground of mistake.
  • Getting the breaks

    Shook, Hardy & Bacon currently authors the Insurance section of The In-House Lawyer magazine. For more information and articles from this author click here .
  • Product liability and dietary supplements

    Shook, Hardy & Bacon currently authors the Insurance section of The In-House Lawyer magazine. For more information and articles from this author click here .
  • The calm before 
the storm: are 
you prepared for 
a dawn raid?

    WilmerHale currently authors the Fraud and Corporate Crime section of The In-House Lawyer magazine. For more information and articles from this author click here .
  • International shipment of waste: transporters beware

    Burges Salmon LLP currently authors the Environment and Energy section of The In-House Lawyer magazine. For more information and articles from this author click here
  • Cyprus Shipping Industry : Business as usual. Why despite recent events Cyprus remains an internatio

    Cyprus is the third most populated island in the Mediterranean Sea. It is strategically located at the crossroads of Europe, Africa and the Middle East. Traditionally Cyprus has always been at the heart of the seafaring trade and therefore always functioned as an important centre for trade and commerce. Today as a member of the European Union it remains an optimal business base. It is one of the most attractive locations for foreign investments worldwide. Foreign companies have been given the opportunity to invest and establish business in Cyprus on equal terms with local investors as no distinction is made between foreign and Cypriot companies.
  • FOREIGN EXCHANGE OPERATIONS

    The excellent support system in combination with the ideal jurisdiction provided in Cyprus set the country in the list of the most desirable countries through which you can offer foreign exchange operations. In addition, the accession of Cyprus within the European Union and, most importantly, the extremely beneficial economic advantages available due to the low costs and the outstanding taxation, create a covetable environment for foreign investors.
  • National public order. Adoption of the Draft

    The Presidium of the Supreme Commercial Court of the Russian Federation (hereinafter - SCC RF) adopted by the Informative Letter No. 156 dated the 26th of February, 2013 (hereinafter - the Informative Letter) on Review of the consideration by arbitrazh courts of the cases on the implementation of the public order clause as the ground for rejection of the recognition and enforcement of the foreign court decisions and arbitral awards.
  • China Customs New Interpretation

    For many products, tariff classification can be technically complex, confusing, and subject to multiple interpretations. Often several different Harmonized System Codes ("HS Code") may seem applicable for one given product with different tariff rates. Tariff classification is indeed a process of application of customs classification rules, including customs rulings and decisions, and misclassification may trigger severe legal consequences. The sad fact is, unfortunately, that many companies rely on non-legal professionals to determine the HS Codes for imports or exports. A recent interpretation issued by the General Administration of Customs of China ("GACC") (Circular No. [2012] 495 Shu-Fa-Fa) (the "Interpretation") reinforces the process of tariff classification as a legal matter, and formulates the test as to what counts for regulatory violation if tariff classification rules are improperly applied by the importer or exporter in a given case. If the legal defense is successful, misclassification may only be treated as a non-violation misclassification, with the possible obligation to pay up additional customs duties, if any, but without administrative or criminal consequences. The Interpretation took effect as from February 1, 2013.

Press Releases worldwide

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to