Monday, 9 March 2026
Chair
James Coleman, Barrister, Capital Chambers
Learning Objectives:
- Compare the tax implications of share sales and asset sales, including key structuring considerations and common tax risks
- Identify practical strategies for managing tax issues and legal risk through effective transaction planning and drafting
Tax Implications of Share and Business Sale
- Share sale versus asset sale- pros and cons from a tax perspective
- Special consideration including locked box; W&I insurance; tax losses; exit from tax groups and more
- How to manage legal risk through transaction documents
Presented by Chris Harker, Partner, Mayne Wetherell, and Shivali Ben, Solicitor, Mayne Wetherell
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
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.
Chris Harker, Partner, Mayne Wetherell
Chris advises on tax law. He has advised on a number of significant transactions including mergers and acquisitions, restructures, Public Private Partnerships (PPPs), and financing arrangements. He has also acted for clients seeking binding rulings from Inland Revenue in respect of prospective transactions, and represented clients in respect of Inland Revenue investigations and disputes.
Shivali Ben, Solicitor, Mayne Wetherell
Shivali advises on tax law. She has acted on a range of transactions, including mergers and acquisitions, restructures and financing arrangements. Shivali also has an interest in law reform, and has been closely involved in submitting on a range of Inland Revenue legislative reforms and remedial amendments.
