AREAS OF EXPERTISE
Civil and Commercial Litigation | Criminal Law | Public and Administrative Law | Tax Law
YEAR OF ADMISSION TO THE BAR
1988
Mike is a senior barrister with over 35 years of litigation experience, practising across the full New Zealand court hierarchy from specialist tribunals to the Supreme Court and Privy Council. He appears regularly as senior counsel in the High Courts of Fiji and the Solomon Islands.
Mike is rated Band 1 in New Zealand for tax by Chambers Asia-Pacific — one of only two New Zealand barristers at that level — and has been listed in the International Tax Review's Tax Controversy Leaders since 2011. While he has a high profile as a tax disputes lawyer, his current practice is considerably broader: it encompasses serious fraud and money laundering prosecutions, Criminal Proceeds (Recovery) Act 2009 proceedings, constructive trust and relationship property litigation, judicial review, professional negligence, commercial arbitration, and expert evidence in New Zealand and overseas courts.
Mike is briefed by solicitors from across New Zealand and by governments and law firms in Fiji and the Solomon Islands. He can be instructed directly (where permitted) or by a solicitor.
Qualifications
- LLB, University of Canterbury (1988)
- BSc (Mathematics), University of Canterbury (1985) — minors in Computer Science and Operations Research
- Admitted as Barrister and Solicitor of the High Court of New Zealand, 11 November 1988
- Residential Programme for Executive Development, University of British Columbia (1997)
Career
2009 – present Barrister, Stout Street Chambers, Wellington
2004 – 2009 Barrister, Greenock House Chambers, Wellington
2003 – 2017 Adjunct Teaching Fellow, University of Auckland Faculty of Law (Master of Taxation Studies)
1996 – 2004 Director, Litigation, Inland Revenue Department, Wellington
1990 – 1996 Associate/Staff Solicitor, Luke Cunningham & Clere (Crown Solicitor), Wellington
1988 – 1990 Staff Solicitor, Raymond, Donnelly & Co (Crown Solicitor), Christchurch
- Faculty member, NZLS Litigation Skills / Advanced Litigation Skills / Expert Witness Programme (since 2001)
- Member, NZLS Taxation Committee (approximately 20 years)
- Member, New Zealand Bar Association
- Member, New Zealand Criminal Bar Association
- Advisory Board, Taxation Today (Thomson Reuters)
- National reporter, International Fiscal Association — IFA 2024 Conference (Cape Town) and IFA 2015 Conference (Basel)
Tax and Revenue
- Solomons Breweries Limited v Commissioner of Inland Revenue (consolidated civil cases 521–527/2025 and 67–73/2026); associated judicial review proceedings — High Court of Solomon Islands, Honiara. Senior counsel for the Commissioner of Inland Revenue in the Solomon Islands’ largest ever tax litigation (disputed tax exceeding NZ$100 million). Three preliminary hearings determined on foundational questions of Solomon Islands tax administration law; further hearings continuing in 2026.
- FRCS v Reddy's Enterprises Limited CBV 22/2018 (Supreme Court of Fiji); Reddy's Enterprises Ltd v Fiji Revenue and Customs Authority [2018] FJCA 151 (Court of Appeal of Fiji) — senior counsel for the taxpayer in leading tax litigation in both the Fijian Supreme Court and Court of Appeal.
- Honk Land Trustees Limited v CIR [2017] NZCA 54; CIR v Fugle [2017] NZCA 230; Queenstown Airport Corporation Limited v CIR (2016) 27 NZTC 22-054 — High Court and Court of Appeal tax litigation.
- R v Kampeng & Ors [2019] NZHC 1732 — senior counsel for all defendants in New Zealand’s then largest tax evasion trial by value ($8.5 million alleged evasion), Wellington High Court.
- R v Rowley [2012] NZHC 1778 — senior counsel for the defendant in a substantial tax evasion trial, Auckland High Court.
- Ben Nevis Forestry Ventures Ltd v CIR [2009] 2 NZLR 289 (Supreme Court) — member of IRD litigation team in New Zealand’s then-largest tax avoidance case, winning at all levels including the Supreme Court.
- BNZ Investments Ltd v CIR (2009) 24 NZTC 23,582 (HC); Westpac Banking Corporation v CIR (2009) 24 NZTC 23,834 (HC) — member of IRD litigation team in New Zealand’s largest tax avoidance case to date; two High Court wins led to an industry settlement recovering $2.2 billion.
- Edgewater Motel Ltd v CIR (2004) 21 NZTC 18,664 (Privy Council) — appeared for the Commissioner of Inland Revenue in the Privy Council, having previously won as senior counsel in the Court of Appeal: CIR v Edgewater Motel Ltd [2003] 1 NZLR 425.
Criminal Proceeds (Recovery) Act
- Commissioner of Police v Bracken [2026] NZHC 269 — sole counsel for the first respondent in a CPRA forfeiture proceeding raising precedential issues including whether tax liabilities from the same fraud reduce the “unlawful benefit” and the treatment of a beneficiary’s contingent interest in trust property. Under appeal to the Court of Appeal.
- Commissioner of Police v Unknown [2026] NZHC 446 — sole counsel for innocent house owners in a forfeiture proceeding involving cash found in a ceiling; issues of taint, possessory title as finders, and relief from forfeiture. Settlement at hearing.
- William v Commissioner of Police [2026] NZCA 36 — sole counsel on appeal challenging CPRA restraint of a large property portfolio.
- Wright v Commissioner of Police [2025] NZCA 419 — sole counsel on appeal. Precedential issue: standard of evidence in CPRA forfeiture proceedings and the extent to which HCR 7.30 permits hearsay evidence.
- Soon v R [2025] NZCA 350 — senior counsel in sentence appeal. Precedential issue: whether civil recovery consequences under the CPRA may be taken into account in mitigation of sentence.
- Commissioner, New Zealand Police v Cheng [2023] NZHC 606 — appointed counsel assisting the Court. Novel issues including whether evaded income can constitute laundered proceeds under the CPRA, and whether “benefit” extends to proceeds of tax evasion where the Commissioner of Inland Revenue retains the ability to collect. Forfeiture of $19 million sought; $40,000 ordered.
Judicial Review and Public Law
- W v Attorney-General [2024] NZHC 2063 — senior counsel in judicial review of the lawfulness and execution of search warrants; issues under s 30 of the Evidence Act and s 180 of the Search and Surveillance Act. Under appeal to the Court of Appeal (heard March 2026).
- Ink Patch Money Transfer Ltd and Samoa Money Transfer Ltd v Reserve Bank of New Zealand [2023] NZCA 587 — senior counsel for money remittance companies in judicial review of the Reserve Bank’s approach to AML/CFT obligations as applied to Pacific Islands remittance services.
- Tauber v Commissioner of Inland Revenue [2012] 3 NZLR 549 (Court of Appeal) — led challenge to IRD search powers.
Civil Litigation
- Wu (aka Danny Wu) v Liu [2024] NZHC 2903 — senior counsel for the plaintiff in a constructive trust, conversion, and unjust enrichment proceeding; assets transferred under blackmail proven to a high standard.
- Daimler AG v Sany Group Co Ltd [2015] NZCA 418 — Court of Appeal intellectual property litigation.
Expert Evidence
- [--] v [--] NHS Foundation Trust (QB-2021-00[--], High Court of England and Wales, King’s Bench Division) — expert evidence on the New Zealand tax implications of clinical negligence damages.
The following articles originally appeared in the Thompson Brookers magazine Taxation Today and the publisher's permission is gratefully acknowledged.
- A Trap for Unwary Employers - Criminal Proceedings for Failure to Account for PAYE - November 2007
- Wham Bam, It's A Sham! - December 2007
- Peace In Our Time [Settling Tax Disputes] - Part 1 - February 2008
- Peace In Our Time [Settling Tax Disputes] - Part 2 - March 2008
- Detention and Non-Disclosure - Questions about Inquiries - April 2008
- Rabbits from Hats - Defects in Evidence Exclusion - May 2008
- How Secret are the CIR's Squirrels? - IRD Secrecy Obligations - June 2008
- Whoops, Wrong Section - Misdescribing the Section - July 2008
- How Long to Resolution? - Delay in Tax Disputes - August 2008
- A Walk on the Wild Side - Bizarre Tax Arguments - September 2008
- Taxing but Interesting - Deductibility of Interest on Unpaid Tax - October 2008
- Deemed Correctness in Time-Barred Years - November 2008
- What's Mine is Yours - A New Dimension to Section 157 - December 2008
- Search Powers Under Scrutiny - March 2009
- Judicial Review? No Thanks! - July 2009
- Two Tribes and an Elephant Called Ben Nevis - Tax Avoidance - September 2009
- A Tale of Two Banks - Tax Avoidance - November 2009
- Contract Pacific - IRD's obligations to pay GST refunds - February 2010
- Double Taxation of ACC Payments? - April 2010
- Orthopods' Arrangements - Orthodoxy or Avoidance? - CIR v Penny & Hooper in the Court of Appeal - June 2010
- Security for Costs - August 2010
- Judicial Review Revisited - Tannadyce - October 2010
- Commissioner's "Care and Management" Powers - February 2011
- Avoidance Revisted - Alesco - February 2012
- Avoidance and Morality - December 2012
- The Times, They Are A-Changing - IRD Prosecutions - April 2013
The following papers have been presented at the NZ Institute of Chartered Accountants' annual Tax Conferences:
- (Co-authored with Mark Keating, Auckland University) Developments in Tax Disputes Procedures - 2011
Commissioner's Search and Surveillance Powers - 2012