Monday, 9 March 2026
Chair
James Coleman, Barrister, Capital Chambers
Description
Attend and earn 1 CPD hour
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Learning Objectives:
- Understand recent tax case law developments and Inland Revenue guidance affecting commercial legal practice in New Zealand
- Identify the practical implications of recent decisions on employment status, ACC payments, tax disputes, enforcement, and litigation strategy
Recent Tax Case Law that all Commercial Lawyers Need
- A survey of some recent cases with tax significance including a technical decision summary and interpretation statements
- Who is an “employee”?
- Backdated ACC payments
- Criminal prosecutions
- Civil Procedure reforms
Presented by David McLay, Barrister, Barristers.Comm
Presenters
James Coleman, Barrister, Capital ChambersJames is a specialist tax barrister practicing in Wellington. He has over 20 year experience in tax litigation and has appeared many times in the Privy Council, Supreme Court and Court of Appeal. He is the author of tax avoidance law in New Zealand and teaches a unit at the University of Auckland taxation master's programme.
David McLay, Barrister, Barristers.Comm
David McLay is a New Zealand barrister specialising in tax, trusts, charities and Iwi structuring (and also Private Bills). He commenced practise as a barrister in February 2003, after a period of 17 years as a Bell Gully partner. He was Chair of the Rewrite Advisory Panel (from 2008 to 2014) and a member of the GST Advisory Panel in 2010.
