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

GLOBAL LAW EXPERTS, TAX BARRISTER OF THE YEAR, NEW ZEALAND, 2025

CHAMBERS ASIA PACIFIC, GLOBAL, LEADING PRACTITIONER AT THE TAX BAR
2008 - 2025

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 - 2024

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 In 2023 this operation targeted some 400 wealthy New Zealanders seeking a great deal of information about their affairs. Although the project has not progressed after a change of government, IR is still monitoring the affairs of HWI taxpayers and deploying big tech to do so.

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

22 May 2025 - Budget 2025 increases investment in Inland Revenue’s tax compliance and debt management activities, expanding on the Budget 2024 compliance investment. This investment has an expected return of 4 to 1 in 2025/26 and 8 to 1 in 2026/27 and beyond, being a mix of increased tax revenue and decreased debt impairment. Taxpayers can therefore look forward to continued audit activity and more rigorous debt management and recovery by IR.

22 May 2025 - In Budget 2025 the Finance Minister has announced an accelerated depreciation deduction for capital acquisitions of "productive" assets such as plant, machinery and equipment. The deduction will be 20% of the asset's cost, on top of standard first year depreciation.  This a limited version of the capital expensing some commentators have called for as a necessary boost to infrastructure development.

21 May 2025 - The Government has binned a tax worth an estimated $100 million each year after threats of retaliation from US President Donald Trump and claims about “overseas extortion” through these types of levies. Revenue Minister Simon Watts announced today the Digital Services Tax Bill would be pulled from the coalition’s pipeline of laws. Inherited from the previous Labour Government, the law as originally conceived would have applied a 3% tax on digital services revenue earned from New Zealand customers by the likes of global tech giants many of which are based in the US.

20 May 2025 - Ahead of budget 2025, the government has announced two tax initiatives designed to make it easier for New Zealand to attract capital and entrepreneurs. Changes will be made to the thin capitalisation rules to strike a new balance for tax deductible debt funding and the imposition of tax on some unrealised gains under employee share schemes will be delayed to a date when shares are realised. To read more, click here.

20 May 2025 - A new Interpretation Statement, IS 25/17, sets out Inland Revenue's view of the government service rule for tax residency. It discusses also the articles in double tax agreements that may need to be considered when applying the rule. To read more, click here.

20 May 2025 - Inland Revenue has published a new Interpretation Statement, IS 25/16, on tax residency for individuals, companies and trusts. It replaces a statement issued in 2016. The legal tests have not changed in the intervening time but the new statement contains helpful examples of how the rules apply and a series of fact sheets. To read more click here.

14 May 2025 - Inland Revenue said at the end of April there were 113,733 people with student loans believed to be based overseas. More than 70% were in default on their loans, owing $2.3 billion, of which more than $1b is penalties and interest. This has led to increased activity at the border including the possibility of arrest as a “measure of last resort”.

5 May 2025 - Inland Revenue has published a draft interpretation statement dealing with the tax treatment of money received by NZ tax residents form overseas trusts and estates. While many people assume such receipts are not taxed here, there are several instances where receipts will be treated as taxable income. Comment is sought on the draft statement before 19 June 2025. To read more, click here.

31 March 2025 - The Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill (73-3) passed its third reading in Parliament on 25 March 2025 and received Royal assent on 29 March. The centrepiece of the Bill enacts a streamlined way to apply for tax relief for future emergency events.

25 February 2025 - Public consultation has commenced on an issues paper that deals with the not-for-profit sector and taxation. The paper covers important topics such as the treatment of accumulated profits from business and is the latest in what seem to have been regular reviews of the breadth of tax concessions available to the charitable and NFP sector. It seems likely that some of these concessions will go as the Government seeks more revenue in difficult times. Consultation closes 31 March 2025. To read more, 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 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

Tax Disputes and Litigation Review

Our contribution to this publication is now part of Lexology In Depth. To read it, click here. Note that registration may be required. If you would like a copy of earlier text, please contact us.