Mike Lennard

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Mike Lennard is a litigation lawyer specialising in tax disputes and litigation, and administrative law.

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.

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. In his time at the bar Mike has continued to represent, advise and assist Inland Revenue in several litigation matters, up to and including the Supreme Court. Non-tax aspects of his practice include intellectual property and competition law litigation.

Mike is a faculty member of the New Zealand Law Society's Litigation Skills Programme, and lectures in the Master of Taxation Studies programme at Auckland University on Conduct and Procedures of Tax Disputes and Timing of Income and Expenses. He has spoken at numerous conferences and seminars over the past ten years on subjects relating to core tax issues (especially in relation to tax avoidance), tax disputes and administrative law issues.

Mike's litigation experience in relation to tax avoidance disputes during his practice at the bar is unique in that he has been involved in most significant successful tax avoidance cases for the Commissioner (e.g. Accent Management/Ben Nevis in the High Court, Court of Appeal and Supreme Court, BNZ Investments v CIR and Westpac v CIR in the High Court) and has also represented the taxpayer in only case in the past five years where a taxpayer has successfully challenged a tax avoidance assessment (TRA Case V22). Mike has published several articles on tax avoidance, has spoken at several seminars on the topic and was a keynote speaker on the subject at the 2009 NZ Institute of Chartered Accountants' conference. As a member of the NZ Law Society's Tax Committee he has a particular interest and focus on the topic of tax avoidance.

Mike is a regular contributor to, and a member of the Advisory Board of, "Taxation Today", a monthly magazine published by Thompson Brookers.

  • Areas of Practice

    Opinions and advice on:

    • Core tax issues
    • Tax avoidance
    • Tax investigations and disputes
    • Administrative law issues
    • Relationship property matters
    • Criminal law issues
    • General civil litigation

    Representation and advice in disputes and litigation at all stages and levels from government department investigations and the pre-litigation aspects of disputes, through to all aspects of litigation

    Mike's litigation experience is extensive and ranges from administrative tribunals to the highest appellate courts

  • Admission to the Bar:
    • 1988
  • Qualifications:
    • Bachelor of Science (Mathematics major), University of Canterbury, 1982 to 1984
    • Bachelor of Laws, University of Canterbury, 1985 to 1987
    • Residential Programme for Executive Development, University of British Columbia, 1997
  • Professional career:
    • Barrister sole, 2004 - present
    • Director, Litigation for the Inland Revenue Department, 1996 - 2004
    • Solicitor/Associate - Luke Cunningham & Clere, Wellington Crown Solicitor's Office, 1990 - 1996
    • Solicitor - Raymond, Donnelly & Co, Christchurch Crown Solicitor's Office, 1988 - 1990
  • Publications:

    Mike has published the following articles in the Brookers publication "Taxation Today" (clicking on the link will take you to a copy of the article in Mike's website, www.mikelennard.com):

  • Experience at the Bar

    Mike's engagements as a barrister have involved appearances at all levels of the Court system and included:

    • Advice for taxpayers on:

      • The tax implications of various business structures
      • Tax avoidance compliance;
      • The likelihood of penalties;
      • Consequences of breach of the Unclaimed Moneys Act;
      • Capital/Revenue issues;
      • The FIF/CFC regimes;
    • Advice and representation for taxpayers involved in disputes with Inland Revenue on penalties, core tax and conduct of investigations;
    • Negotiation of settlements for taxpayers of their disputes with Inland Revenue;
    • Acting for taxpayers in pre-assessment (Part IVA) dipsutes relating to:
    • Tax avoidance (Income Tax - section BG1 - and GST - section 76)
    • Evasion
    • Capital/revenue issues
    • Deductibility of business expenses
    • Liability for related taxpayers' assessments under section HK11
    • Whether receipts from liquidated companies are drawings or income
    • Penalties

    • Litigation for taxpayers against Inland Revenue in relation to:

      • Lawfulness of search powers
      • Reopening statute-barred years
      • Tax evasion assessments
      • Tax avoidance assessments (Income Tax - section BG1 - and GST - section 76)
      • Mutuality issues with incorporated societies
      • Residency issues
      • Capital/revenue issues
      • Penalties
    • Criminal defence of taxpayers charged with tax evasion and failure to account for PAYE deductions
    • Advice for taxpayers in relation to potential action against accountant for negligent tax advice
    • Preparation of submissions for industry group in relation to proposed reform of the "Associated Persons" rule
    • Appearing in Privy Council (with English QC) for the Commissioner of Inland Revenue
    • Part of the Inland Revenue legal team in the "Trinity scheme" litigation - New Zealand's largest tax avoidance case at that time, involving over $1bn of disputed tax and penalties
    • Part of the Inland Revenue legal team in the "structured finance" litigation over tax avoidance assessments involving the Bank of New Zealand and Westpac Banking Corporation
    • Advice and formal opinions for Inland Revenue and the Crown Law Office on numerous litigation and tax-related matters
    • Formal opinions for the Fiji Islands Revenue and Customs Authority on numerous core tax issues and tax avoidance
    • High Court appeal against Charities Commission determination

    • Litigation for Inland Revenue on:

      • Capital/revenue issues;
      • GST liability, timing and apportionment issues;
      • FIF regime gains/losses
      • Admissibility of evidence in tax disputes
    • Training for Inland Revenue on investigation and prosecution of tax evasion
    • Conduct of inquiries for Inland Revenue
    • Legal adviser to NZ Institute of Chartered Accountants' disciplinary tribunal
    • Assistance to a Commission of Inquiry on tax-related aspects of the inquiry
    • Intellectual property litigation in the High Court

    • Advice to government departments on

      • Restructuring aspects of their legal services
      • Cost-recovery issues
      • Compliance of proposed legislative amendment with the GST system
    • Advice and litigation at Family and High Courts of relationship property issues
    • Junior counsel for Commerce Commission in judicial review proceedings concerning a proposed determination under the Telecommunications Act
    • Lecturing at the Auckland University Faculty of Commercial Law. Subjects taught include conduct of tax disputes, and timing of income and deductions, at Masters level
    • Further Details:

      Further information is available at Mike's website, www.mikelennard.com

    Email : mike.lennard@stoutstreet.co.nz
    Direct Dial : +64 4 9171 082
    Fax : +64 4 472 9029
    Mobile : +64 27 438 1604
    Postal: PO Box 117, Wellington