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.

Partner

Barney Cumberland

BA LLB(Hons)

Auckland

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

Examples of work - advisory

  • OMV - principal NZ tax law adviser to Austrian oil and gas producer OMV on its US$578M acquisition of Royal Dutch Shell’s upstream oil and gas business in New Zealand
  • Heritage Lifecare - advised on the acquisition of care homes and retirement villages from BUPA
  • Icebreaker - advised global giant VF Corporation on its NZ$228 million acquisition purchase of the iconic NZ Icebreaker brand
  • Mercury Capital - tax advice for this NZ$400 million Australian-based investment company on its purchase, through New Zealand Adventure Travel Company Ltd, of 78% of the New Zealand digital company International Volunteer HQ
  • Tait Limited - advice relating to a major restructuring of its New Zealand and worldwide operations
  • Livestock Improvement Corporation (LIC) - advised LIC on tax aspects of simplifying its two-class share structure and obtaining confirmatory binding rulings from the NZ Inland Revenue
  • Waikato-Tainui - advised Waikato-Tainui on numerous ventures undertaken within the auspices of its charitable trust ownership structure
  • Dynes Transport - advised on its joint venture with HW Richardson Group
  • Tamaki Redevelopment Company Ltd (TRC) - principal tax adviser to TRC on structuring and tax issues since its incorporation to undertake urban regeneration in part of Auckland, including the purchase of NZ$1.63 billion of social housing stock from Housing New Zealand
  • Accident Compensation Corporation (ACC) - advised ACC on its NZ$231 million part acquisition of Kiwibank from New Zealand Post
  • Archer Capital - advised on acquisition of Aspire2 group (New Zealand’s largest private vocational education provider to international students)
  • Various United States funds - advice on acquisition and operation of New Zealand forestry and/or farming assets and investment in NZ businesses
  • Solid Energy - advised on tax aspects of debt restructuring and asset divestment programme, culminating in the planned liquidation of the NZ SOE 
  • Graymont - advised this emerging global leader on its acquisition of Holcim's New Zealand lime assets and ongoing tax advice  
  • Shanghai Maling Aquarius - purchase by one of China’s two largest food companies of a 50% interest in Silver Fern Farms
  • Auckland City Council, Auckland Transition Agency and Auckland Council - tax aspects of the integration of Auckland into a "supercity" (particularly in relation to financing arrangements), and ongoing advice on various income tax issues, GST issues, and charity-related matters affecting Auckland Council and its council-controlled organisations

Examples of work - litigation

  • United States Department of Justice - expert witness in relation to New Zealand aspects of a significant international tax case between the US Government and a large US multi-national
  • Structured finance litigation - advocate for a leading NZ bank in its NZ$960 million structured finance tax dispute - Westpac Banking Corporation v Commissioner of Inland Revenue
  • Convertible note tax disputes - represented taxpayers in tax avoidance disputes with the NZ Revenue over financing transactions involving the use of optional or mandatory convertible notes

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