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 his colleague in Chambers, 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 - 2024
INTERNATIONAL TAX REVIEW, TAX CONTROVERSY LEADER, 2011 - 2024
BEST LAWYERS IN NZ 2017 - 2025. 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 - 2023, TAX DISPUTES AND LITIGATION
WHO'S WHO LEGAL, CORPORATE TAX (CONTROVERSY), 2019 - 2023
WINNER, CCH TAX AWARD, NEW ZEALAND LAW AWARDS, 2012

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Our Expertise

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.	The new age of forensic tax investigation Inland Revenue has announced the establishment of a new unit to begin building the forensic investigation capabilities that its new START computer system permits. In a nod to the TV series of the same name, the unit is called CSI, standing for Compliance Strategy and Innovation.	IR's High Wealth Individuals Project This operation targets some 400 wealthy new Zealanders and asks them to disclose a great deal of information about their affairs, much of which is irrelevant to their present tax obligations. The information is being sought under a new inquiry power which allows Revenue to seek information that it considers is relevant to the development of policy for the improvement or reform of the tax system.

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 active across a comprehensive range of advisory and representational mandates in the taxation sphere, being particularly well known for his work on behalf of clients facing especially serious tax-related issues in both the civil and criminal spheres. He is described as "extremely competent" by one source and as "a distinguished lawyer with a broad practice" by another. Chambers Asia Pacific. New Zealand, the Tax bar, 2022, 2023

"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 Clews stands out as a go-to for civil and criminal tax disputes thanks to his three decades of experience in the field. Who's Who Legal, Asia Pacific, 2021

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.

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Employment and other opportunities at Old South British Chambers

Junior or trainee barrister interested in gaining experience in all aspects of contentious tax practice. For more information, click here.

Barrister's room in Chambers available - character space of 43 square metres, with adjacent secretarial bay and use of all Chambers facilities. Available now. For more information, contact Geoff Clews on 021- 627-737.

Latest tax and trusts news

3 September 20224 - A draft interpretation statement has been released by Inland Revenue seeking comment. It deals with the GST treatment of fees paid in relation to managed funds. The statement deals with the extent to which the fees are exempt from GST being a financial service. Comment is sought before 25 October 2024. To read more, click here.

28 August 2024 - Inland Revenue has released two drat operational statements covering its search and information gathering powers. The drafts are open for comment or submission until 18 October. Geoff Clews will be contributing to the Law Society's submissions on the statements, EDO258 and EDO260: for more information click here and here.

19 June 2024 - Inland Revenue has published a helpful over view of the law relating to employee share schemes, covering general principles, employer obligations, share valuation and other matters. To read more click here.

30 May 2024 - Budget 2024 has delivered tax cuts to many New Zealanders chiefly by adjusting tax brackets for the first time in 14 years. The budget also funds Inland Revenue for added investigation and enforcement action. Taxpayers can expect such action to ramp up because the return from it is part of the funding that the government is relying on to pay for the announced cuts. Other revenue raising measures were also included in the budget. The budget speech can be viewed here.

30 April 2024 - Defendant trustees of a charitable trust, who were found to have wrongly sought the removal of other trustees contrary to the trust deed, were denied indemnity from the trust fund and personally liable for costs in the resulting proceedings: Dewat v Lal [2024] NZHC 697.

30 April 2024 - Inland Revenue has issued technical decision summary TDS 24/08: “Employee share scheme – right to receive shares”. After considering whether a share scheme taxing date was when the rights vested or when the taxpayer exercised the rights, the Tax Counsel Office (TCO) decided that the share scheme taxing date was when the rights vested.

27 March 2024 - A major tax bill passed its third reading, enacting on royal assent the alignment of the trustee income tax rate with the top individual marginal rate of 39%. Also addressed in the new Act are the phased resumption of investor residential interest deductions and the scaling back of the bright line test applicable to residential property to two years.

20 December 2023 - Residential interest deductions coming back - The Minister of Finance has signalled that a timetable for the phased return of residential housing interest deductions will be announced in the early New Year.

20 December 2023 - Bright line change signalled - The Government's December mini budget presages the return of the land sales bright line test to two years from 1 July 2024. There is no suggestion that the test (currently set at 10 years) will be retrospectively amended so we will have a curious situation where the extended bright line runs on for some properties, when those acquired from 1 July next year are subject to a much shorter test. Presumably this is justified on the basis that those who acquired property under the old test knew what they were getting into!

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 our case note on the recent Supreme Court Family First decision, click here.

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

Commentary and publications

2024 Chambers & Partners Tax Controversy Guide for NZ

The latest edition of this international publication, whose New Zealand contribution was originally written and is annually revised by our team, was released on 16 May 2024. To read the latest New Zealand chapter, click here.

2023 edn of the Tax Disputes and Litigation Review

The sixth edition of New Zealand commentary for this international publication, written and revised by our team, was released in March 2023. To read it, click here.