The Legal 500 > Asia Pacific > New Zealand > Tax

Bell Gully in Auckland has the largest specialist tax practice in the market and it has a track record of involvement in major corporate transactions and precedent-setting tax disputes. It is also highly skilled in private client tax work for high-net-worth individuals, indirect tax and customs and excise matters. It is also regarded as having the leading transfer pricing practice in the market. Tax disputes specialist Mathew McKay leads the practice and frequently acts for domestic and offshore clients in the full range of tax matters. Willy Sussman is New Zealand’s only specialist indirect tax lawyer and Graham Murray is a respected transactional tax expert. Campbell Pentney, who is a key member of the GST and Customs and Excise specialist group, and tax litigation specialist Hayden Roberts are up-and-coming partners.

MinterEllisonRuddWatts has a group of tax lawyers in Auckland that is 'solution-focused, commercial and pragmatic'. One client praises the firm's 'capability, depth and breadth of knowledge, coupled with an eye for detail'. The practice led by Andrew Ryan, who is a member of the New Zealand Law Society Tax Reform Committee, frequently handles tax disputes with the New Zealand Inland Revenue and with NZ Customs; the team recently represented a high-net-worth family in a complex excise and customs duty dispute regarding the acquisition of tax residency. The firm also handles the tax aspects of large and complex corporate transactions. Special counsel Sacha Oudyn is recommended for tax advice on warranty and indemnity insurance products.

Russell McVeagh provides tax advice on  financing and capital raising, mergers and acquisitions, business establishment and reorganisations, investment products, PPPs, employee remuneration packages, customs and excise, transfer pricing, and tax investigations and disputes. Recent contentious matters include disputes involving excise, tax avoidance, depreciation and transfer pricing before the Customs Appeal Authority, High Court and Court of Appeal. The firm also advised Commonwealth Bank of Australia on the sale of its New Zealand life insurance business. Brendan Brown leads the practice from Wellington and specialises in corporate and international taxation, including transfer pricing matters and tax disputes. Fred Ward in Auckland is an experienced tax specialist who focuses predominantly on banking transactions and tax disputes.

The Auckland office of Buddle Findlay houses a tax practice that is heavily involved in M&A transactions across a diverse range of industry sectors on behalf of high-profile domestic and multinational groups. The firm's close relationships banks and other large domestic and overseas corporations see it frequently advise on specific banking products and schemes, as well as other innovative tax issues. The practice led by Tony Wilkinson also contentious matters, notably tax and customs and excise disputes. Last year, Wilkinson advised Infratil and Canadian asset management company Brookfield on their acquisition of Vodafone New Zealand. Partner Neil Russ has left the firm to form Russ + Associates.

Chapman Tripp has a large tax practice that frequently handles large corporate transactions requiring taxation law, including M&A deals, securitisations, restructurings, cross-border capital repatriation and dividend issues, as well as tax disputes with Inland Revenue. In Auckland, Graeme Olding and Bevan Miles advise on a broad range of tax matters including business structures, reorganisations, merger and acquisition transactions and tax disputes, as well as cross-border structuring issues, and debt and equity issuances. In Wellington, David Patterson , who has more than 25 years' market experience, and senior associate Vivian Cheng are highly recommended.

EY Law Limited in Auckland is known for its extensive technical understanding of all types of tax, including duties and customs, and its deep expertise in tax strategy and administration. It is adept at handling contentious matters, including work on cutting-edge issues such as base erosion and profit shifting (BEPS, transfer pricing and mutual agreement procedures). Kirsty Keating and Tori Sullivan lead the practice in Oceania and New Zealand respectively. Keating has extensive experience in assisting multinational clients in Australia and New Zealand across a number of industries, and high-net-worth individuals, with large-scale tax disputes and litigation support. Sullivan recently took over as head of the firm in New Zealand and acts for multinationals in large-scale, cross-border tax audits, disputes, settlement and litigation.

As part of a large global firm, DLA Piper New Zealand advises on complex, cross-border corporate transactions. Special counsel David Johnston, who joined from Deloitte, and consultant Lynette Smith lead the practice. Johnston has notable experience in the tax aspects of both inbound and outbound cross-border matters. The firm also handles tax matters relating to employee share plans, investment funds and warranty and indemnity insurance. Tax advice is particularly important to the firm's market-leading investment funds practice, and the firm's work in that area encompasses advising on the tax structure, reviewing the fund documentation and providing general tax advice such as in relation to New Zealand's PIE tax regime.