My research list

Loading My Research List ...

Save my research

Don't lose any of your research. Fill out the form below and have your research list emailed to you.


Barney Cumberland

BA LLB(Hons)


P+64 9 977 5155

M+64 21 497 462

Barney Cumberland

Barney has significant experience across all aspects of New Zealand's domestic and international tax law.

Barney advises clients on a wide range of investment and finance transactions, both domestic and cross-border. He also assists clients with tax disputes and litigation.

  • Asia Pacific Legal 500 Tax 2018 - Leading Lawyer
  • Chambers Asia-Pacific Tax 2018 - LeadingLawyer
  • Asialaw Leading Lawyers Guide Tax 2018 - Leading Lawyer
  • The Tax Directors Handbook 2014 - Recommended Lawyer
  • The International Who's Who of Corporate Tax Lawyers 2014 - Leading Lawyer

Examples of Work

  • Tamaki Redevelopment Company Ltd (TRC) – principal tax adviser to TRC on structuring and tax issues since its incorporation
  • Accident Compensation Corporation – advised ACC on its part acquisition of Kiwibank from New Zealand Post
  • United States Department of Justice – instructed as an expert witness in relation to New Zealand aspects of a significant tax case between the US Government and a large US multi-national
  • DB Breweries – advised DB on the 2016 acquisition of Tuatara
  • DNV GL Group – advised DNV, the world's largest maritime registration and classification body, on the 2016 restructure of its New Zealand operations 
  • Waikato-Tainui Te Kauhanganui Incorporated – advice in relation to the structuring and establishment of a new tribal housing entity
  • Archer Capital – advised on acquisition of Aspire2 group 
  • CHAMP Ventures – advised on acquisition of MacPac 
  • Graymont – advised on acquisition of Holcim's New Zealand lime assets and ongoing tax advice  
  • Christchurch City Council – advice on restructuring ownership of its social housing stock 
  • McGrathNicol – advised on tax aspects of the long-running HIH Insurance liquidation 
  • Emulex, Inc – advised on the restructuring of New Zealand operations  
  • nib Holdings – advised on acquisition of Tower Medical Insurance and ongoing tax advice  
  • Trust House – advice on tax and regulatory issues concerning its social housing arrangements 
  • Solid Energy – advised on tax aspects of debt restructuring and asset divestment programme 
  • Auckland City Council, Auckland Transition Agency, and Auckland Council – advised on tax aspects of the integration of Auckland into a "supercity" (particularly in relation to financing arrangements), and ongoing tax advice to the amalgamated Auckland Council 
  • KordaMentha – advised on tax aspects of the receivership and liquidation of Hirequip Group

Other Credentials

  • New Zealand Law Society Tax Law Committee - Member
  • International Fiscal Association (New Zealand branch) - Member
  • International Bar Association Tax Law Committee - Member
  • Inaugural Future Auckland Leadership Programme run by The Committee for Auckland in 2004-2005 - Participant
  • Bloomberg BNA Indirect Tax (VAT/GST) Navigator 2014-2016 (New Zealand chapter) - Contributor
  • Thomas Jefferson School of Law LexisNexis Foreign Tax and Trade Briefs (New Zealand tax chapter, 2011-2017) - Contributor