Asia-Pacific
Practice Areas
Civil and Commercial Litigation, Criminal Law, Intellectual Property, Public and Administrative Law, Tax Law
Mike is a New Zealand litigation lawyer, specialising in tax disputes and litigation. His career to date has involved eight years' practice as a Crown prosecutor and civil litigation lawyer, eight years as head of litigation for Inland Revenue, and practice at the independent bar since June 2004.
He has been recognised as a leading tax disputes lawyer in both of the leading international reviews that cover this area of practice: in the 2011 onwards edition of the International Tax Review's publication "Tax Controversy Leaders" and from 2012 onwards in Chambers and Partners' Asia-Pacific review (moved up from band 3 to band 2 in 2015).
As a barrister, Mike's practice covers tax disputes at all stages, from initial Revenue investigations through the pre-assessment disputes process to litigation in court. He has a substantial amount of experience in defending taxpayers charged with evasion and non-payment of PAYE in the criminal courts. He has participated on one side or the other on many of the most significant tax disputes in the past 10 years. Non-tax aspects of his practice include competition law and relationship property litigation.
Career
Qualifications
Bachelor of Science (Mathematics major), University of Canterbury, 1982 to 1984
Bachelor of Laws, University of Canterbury, 1985 to 1987
Admitted as Barrister and Solicitor of the High Court of New Zealand, 1988
Residential Programme for Executive Development, University of British Columbia, 1997
Career
1988 – 1990: Law Clerk/Staff Solicitor, Raymond, Donnelly & Co, Christchurch
1990 – 1996: Associate/Staff Solicitor, Luke Cunningham & Clere, Wellington
1996 – 2004: Director, Litigation, Inland Revenue, Wellington
2004 – 2009: Barrister, Greenock House, Wellington
2009 – present: Barrister, Stout Street Chambers, Wellington
Industry Sector Expertise
Mike has been a faculty member of the New Zealand Law Society's Litigation Skills Programme since 2000. He has been an adjunct teaching fellow at the University of Auckland since 2004, where he has lectured in the Master of Taxation Studies programme on Conduct and Procedures of Tax Disputes (he has also lectured on Timing of Income and Expenses). Mike has spoken at numerous conferences and seminars over the past 15 years on subjects relating to tax disputes and administrative law issues. He is a member of the New Zealand Law Society's Taxation Committee.
Mike is a regular contributor to, and a member of the Advisory Board of, "Taxation Today", a monthly magazine published by Thompson Reuters, and has also published in other journals.
Mike represented New Zealand at the International Fiscal Association in 2015, reporting with Mark Keating on "practical protection of taxpayer's fundamental rights".
Mike has contributed (together with EY Law Limited) the New Zealand chapter in the Thompson Reuters Tax Litigation Global Guide, to be published in mid 2016.
