Barney is a partner in the tax group. He has significant experience across all aspects of New Zealand's domestic and international tax law. He advises clients on a wide range of investment and finance transactions, both domestic and cross-border. Barney also specialises in assisting clients with tax disputes and litigation, in many cases alongside the firm's litigation specialists.
Barney also has particular expertise in the area of employee equity participation. He has advised many domestic and offshore clients on the tax implications, with emphasis on tax minimisation for participating employees.
Examples of Work
- Coca-Cola Amatil (NZ) - accession by New Zealand issuer to the Australian group's US$2 billion wholesale euro-medium term note programme, and United States private debt placement
- Westpac Banking Corporation - multi-billion dollar financing and capital-raising transactions
- Auckland City Council, Auckland Transition Agency, and Auckland Council - advising on tax aspects of the integration of Auckland into a "supercity", particularly in relation to financing arrangements
- New Zealand Carbon Farming - structuring, and general tax advice
- Britannia and Endeavour Superannuation Schemes - ongoing tax advice, including utilising the new foreign investment zero-rated PIE regime
- Richmond Investment Management - tax structuring, and the PIE compliant Richmond Funds
- New Line Cinema - financing structure for The Lord of the Rings films
- Goodyear Inc - restructuring of New Zealand business
- Swift Energy - New Zealand operations, structuring, and acquisition of assets
- Mars Inc - New Zealand tax and legal aspects of the global purchase of Wrigley
Other Credentials
- Thomas Jefferson School of Law Lexis Nexis Foreign Tax and Trade Briefs (New Zealand tax chapter, 2011) - Contributor
- International Comparative Legal Guide to Corporate Tax 2010 (New Zealand chapter) - Contributor
- Inaugural Future Auckland Leadership Programme run by The Committee for Auckland in 2004-2005 - Participant
- Compensating Executives and Other Key Employees in the High-Tech Industry - New Zealand Tax and Legal Implications (International Bar Association, 2003) - Co-author
- Taxation chapter in Law and E-Commerce (Brookers, 2002) - Contributor
- Tax Treatment of E-Commerce in New Zealand (International Fiscal Association Cahiers, 2001) - Contributor
