James Coleman is a senior tax counsel. He has argued more tax cases in New Zealand courts than any other tax barrister having built that experience up over 28 years of being in the tax business. Give him a call for advice and representation where experience counts.
Having tax debts can be stressful. Businesses and homes can be on the line. Your best strategy is to deal with the problem as it will not go away. James can help you negotiate with IRD to get the arrears paid.
Read more about dealing with tax debt
James won the leading case on personal tax residency in New Zealand. He provides expert advice on tax residence and source issues as well as international trust matters. He advises high wealth individuals and trusts.
Read more about tax residency
If you are being prosecuted for tax fraud or investigated for tax fraud James will provide non-judgmental practical advice and representation for you and your business.
Read more about suppressed sales investigations
Are you are under audit or in the IRD dispute process? James is a leading tax barrister having worked in this space for over 28 years. He can help you through it.
Read more about disputes and investigations
I acted for the respondent Mrs Roberts in this appeal. We were successful. The Court of Appeal unanimously upheld the High Court judgment. The result was that debt forgiveness is correctly classified as a monetary gift. The government has fought a long campaign against this result and 24 hours after the Court of Appeal judgment was released issued notification that they would change the law in 2020.
This case establishes that charitable giving for the purpose of s LD 3(1) of the Income Tax Act 2007 can be done by way of forgiveness of debt.
This case deals with whether a plaintiff can argue that the written contract is different to the real contract.
This is the High Court judgment in the recent ANZCO litigation. It concerns depreciable intangible property and what constitutes a right to use land.
This case involved a partial victory for the taxpayer James acted for which is very rare indeed in fraud cases
See all casesHe has spent 10 years writing a tax column for the New Zealand Law journal and he also writes for taxation today and for the Thompson Reuters NZ publication New Zealand Taxation Principals, Cases & Questions 2016.
James is also a teaching fellow at the University of Auckland Law School. He teaches as part of the Masters of Taxation course.
James is the author of a text book on Tax Avoidance Law in New Zealand, which is currently in its second addition.
This article looks at the operation of s HD 15, which is an anti-asset-stripping rule in the tax legislation. It specifically looks at the various time limits as to the operation of that section.
The tax landscape is such that revenue authorities are increasingly exchanging information about private individuals with revenue authorities in foreign states. This article looks at what limits there might be to that. It was published in Taxation Today October 2017 and the NZLJ in November 2017
James Coleman, Barrister, Wellington on the application of the associated persons test by the High Court
James Coleman, Barrister, Wellington on Trustpower’s journey to the Supreme Court
James Coleman, Barrister, Wellington, on proposed changes to non-resident withholding tax rules
See all articlesJames comments from time to time on relevant developments. Be in the loop and sign up for his newsletter.
