Mark has been engaged in cutting-edge tax research for more than 20 years. He literally wrote the book on tax disputes and co-wrote the leading book on GST in New Zealand. He has published more than 40 articles in academic and practitioner journals, and has presented papers at the NZLS , CAANZ and IFA tax conferences. A selection of Mark’s publications is below.
Books
GST
Practictioner’s Viewpoint – Calculating GST adjustments
Practitioner’s viewpoint – GST reform – practical implications and problems
Practitioner’s Viewpoint – GST pitfall for mortgagee sales
Practitioner’s Viewpoint – GST rules relaxed for non-resident businesses
The Principle Purpose Test for the GST Input Tax: Is a Wide Interpretation Justified?
Tax
Practitioner’s Viewpoint – Deductibility of UOMI and interest on funds borrowed to pay tax
Practitioner’s Viewpoint – Inland Revenue pursues directors over unpaid tax
Practitioner’s Viewpoint – Shortfall penalties and UOMI
Practitioner’s Viewpoint – Why would you be a trustee?
Deemed Acceptance of Taxpayer’s Notices of Proposed Adjustment
The Use of the Commissioner’s Powers During Litigation
Income Tax
Practitioner’s Viewpoint – Supreme Court lays down tax avoidance law for first time
Practitioner’s viewpoint – A unified theory of tax avoidance
Trustpower – the black hole problem continues
The Under-Used Anti-Avoidance Provision
That’s Entertainment – Taxation of Entertainers and Athletes in New Zealand
Problems Flowing from the Nil Depreciation of Buildings
Reconstruction of Tax Aviodance Arrangements
New Zealand’s General Anti-Avoidance Provisions
Tax Avoidance in New Zealand – The Camel’s Back that Refuses to Break!
Tax Consequences of Employment Court Rulings in Employee-Contractor Cases
Tax Consequences of Tranz Rail Insider Trading Settlement
Tax Treatment of Guarantee Payments – A Silver Lining to Business Failure
A Limited Peek Behind the Curtains of Inland Revenue’s Adjudications and Private Rulings
Commissioner Wins Frucor Tax Avoidance Appeal
Forty Pieces of Silver – Should New Zealand Adopt a Tax Bounty System
Practitioner’s Viewpoint – Trustpower – The Black Hole Problem Continues
Prosecution of Tax Evasion Raises Significant Problems for Inland Revenue
As a practicing Barrister all communications and advice is subject to legal professional privilege, meaning we can speak openly about the situation and options available to clients. Clients include:
* accounting firms that do not operate their own tax function and need fast, specialised tax advice for their clients
* law firms and litigators that cannot provide specialist tax advice
* high net worth individuals who need bespoke tax planning services
* private clients who need professional assistance in their dealings with Inland Revenue
Clients can be assured they will be dealing directly with Mark and receive his personal service to help them achieve the best possible tax result.