Disputes

Experience counts when it comes to litigating tax cases. Experience translates into far greater credibility with judges so that the arguments getting advanced have greater weight than they otherwise would have.

James Coleman has argued more tax cases in New Zealand than any other barrister. You can review the cases James has appeared in by visiting the Ministry of Justice's Judicial Decisions Online website and searching for Coleman in the counsel box. James has been arguing tax cases since 1991 so as over 28 years’ experience. But the dispute starts along time before the court stage is reached. It starts with the risk review letter. This is because at that stage there is an option of resolving the dispute through the voluntary disclosure process and avoiding shortfall penalties. 

If the matter proceeds to audit there is both a fact-gathering stage and at the same time a compilation of legal arguments and analysis.  Your account will be good but they will not necessarily be specialised in disputes work. Positions taken during the audit will affect the arguments available at trial. If people unfamiliar with the court process are making those decisions that can be detrimental. Having a tax barrister visibly onboard early also signals to Inland Revenue that you are prepared to litigate in support of your position. That can produce better settlement outcomes. 

This website also contains a partial list of the cases he has appeared in as well as copies of some of the judgments. The cases James has argued include a large number of the leading cases in terms of New Zealand tax law. He is truly a tax expert.