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Barney Cumberland
LLB (Hons), BA
Senior Associate - Auckland

Areas of Practice
Tax
Structured Finance

Barney is a tax expert with a wide range of experience in all fields of New Zealand's domestic and international tax law.  He has particular expertise in the area of structured finance, having advised both lenders and borrowers on a significant number of domestic and cross-border transactions.  Barney also works closely with Simpson Grierson's corporate advisory practice, regularly advising clients on tax and structuring issues associated with M&A activity.  He has recently advised clients on the new portfolio investment entity (PIE) and KiwiSaver regimes.  Barney has a particular interest in the area of employee share option and purchase plans, having advised many domestic and offshore clients on the tax implications thereof, with emphasis on tax minimisation for participating employees.  Barney is also very experienced in the area of GST (New Zealand's value added tax) having advised both domestic and offshore clients on all aspects of this form of taxation. He also has expertise in Customs, Trust Law, E-Commerce legal issues, Immigration and ACC issues. 


  • Chosen as Simpson Grierson's representative on the Future Auckland Leadership Programme (2004 - 2005), an initiative of the Committee for Auckland
  • Honorary legal advisor to the Ed & Co Charitable Trust, which aims to improve governance standards in low decile schools in New Zealand
  • Wrote New Zealand chapter in an International Bar Association survey of tax treatment of employee share ownership worldwide
  • Authored tax chapter in book Law and E-Commerce for Brookers
  • Authored Tax Treatment of E-Commerce in New Zealand for International Fiscal Association Cahiers
  • Presents regularly on topical tax developments
  • Regular author of a tax column in the New Zealand Law Journal
Direct Dial: + 64 9 977 5155
Mobile: 021 497 462
Email: Click here to email me
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