Paul is a senior associate in the tax group. He has more than 15 years' experience advising on all areas of income tax and GST (New Zealand's value-added tax), including cross-border investment (both into and from New Zealand), film production in New Zealand, life insurance, and forestry.
Paul also advises clients on tax disputes (including the statutory tax disputes resolution procedure). He is actively involved in litigation.
Examples of Work
- Advising a sovereign funds investor
- Harvard Management Company, Inc (investment arm of Harvard University) - ongoing tax advice to New Zealand forestry investments arm
- International commercial arbitration stemming from a tax-advantaged transaction, defending claims for more than $190 million
- Counsel in CIR v Auckland Gas (Court of Appeal) on the deductibility of expenditure on gas pipelines
- Counsel in Edgewater Motel v CIR (High Court and Court of Appeal) on the ranking of secured loans and unpaid GST claims on a mortgagee sale
- Dispute with Inland Revenue concerning the life insurance rules in the Income Tax Act
- Dispute with Inland Revenue concerning the deductibility of imputed interest under financial instruments
- Dispute arising out of a tax-advantaged transaction involving the equitable assignment of a partnership interest