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David McLay David McLay specialises in corporate income tax, Goods and Services Tax, and tax litigation. David has a very broad experience in taxation matters. He has advised on a wide range of transactions, including mergers and acquisitions, international capital markets transactions and project financing. He has applied successfully to Inland Revenue for numerous binding rulings. He has significant experience in acting for clients in relation to proposed tax legislation, and has appeared before the Finance and Expenditure Select Committee on numerous occasions, as well as other Parliamentary Select Committees. David is very experienced in handling tax disputes and is well known for his ability to resolve tax disputes without resort to litigation. He has appeared as counsel in about 40 tax cases at all levels from the Privy Council to the Taxation Review Authority. He appeared as junior counsel in the Privy Council in Rangatira Limited v CIR (gains from share sales). He has appeared as lead counsel in a number of Court of Appeal cases, including: Shell NZ Holding Co Limited v CIR (GST – tax invoices on importation) CIR v Coveney (GST – farm houses) Hawkes’ Bay Power Distribution Limited v CIR (tax accounting) David also has an extensive advisory practice in relation to trusts for non-residents and overseas trust companies. David has advised a number of significant charities and other non-profit organisations on a variety of structuring and restructuring issues. He is currently a trustee of two charitable trusts, and is a member of the Government Relations Committee of Philanthropy New Zealand, which represents the interests of grant-making charitable trusts. He has spoken frequently about registration of charities with the Charities Commission under the Charities Act 2005. He speaks overseas on New Zealand tax matters on a regular basis, as well as at leading New Zealand conferences. He has also written extensively on tax issues. He is the Consultant Editor for CCH’s New Zealand Tax Planning Report and a member of the Editorial Board for CCH’s New Zealand Income Tax Law and Practice. David is a member of the New Zealand Branch Committee of the International Fiscal Association and of the Taxation Committee of the New Zealand Law Society. He is also a member of the Society of Trust and Estate Practitioners. Before commencing practice as a barrister, David was a tax partner at Bell Gully from 1986 until early 2003. David is a non-executive director of Covenant Trustee Company Limited, which is a statutory supervisor and debt security trustee under the Securities Act 1978. |
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