Taxation

Chris and his team have represented companies and individuals in both taxation disputes and Inland Revenue Department prosecutions. Chris has also appeared as counsel in one of New Zealand’s largest tax evasion prosecutions.

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Taxation

Most taxation disputes between the tax payer (individual or corporate) and the Inland Revenue Department are resolved by way of a negotiated resolution. The Taxation Review Authority is usually the first judicial body who will hear and determine a taxation challenge following an unresolved taxation assessment which is challenged by a tax payer. The High Court also has jurisdiction, in certain circumstances, to hear and determine a taxation challenge.

Assessment challenges fall into the category of civil disputes. Whereas, certain acts or omissions relating to the non payment of tax are deemed to be regulatory or criminal offences under the Tax Administration Act 1994 and the Crimes Act 1961. Such acts and omissions include a failure to file a tax return, the non payment of GST and/or PAYE and the deliberate under or non reporting of income (tax evasion). Taxation prosecutions are commenced in the District Court irrespective of the level of offending.

Chris can assist whether the matter needs a negotiated resolution with the Inland Revenue Department or the formulation of a suitable defence response in the case of a criminal prosecution.