James Coleman

Experience

CIR v Roberts [2019] NZCA 654. James successfully defended Ms Roberts against the Crown appeal. The Minister of Inland Revenue announced a law change shortly after this judgment was issued.

Roberts v CIR (2018) 28 NZTC 23-070. This case tested whether a charitable gift tax credit was available when debt was forgiven. James appeared for the taxpayer, who was successful.

CIR v Diamond (2015) 25 NZTC 22 035 The case concerns the correct test for personal tax residency in New Zealand. James represented the successful taxpayer.

ANZCO Foods Limited v CIR (2015) 27 NZTC 22,035. This was a technical tax issue concerning whether the transaction involved a right to use land or not. James represented the taxpayer.

Diamond v CIR (2014) 26 NZTC 21,093 This case concerned the test for personal tax residency in New Zealand. James represented the taxpayer and was successful.

Shearing Services Kampupene Ltd v CIR (2014) 26 NZTC 21,117. It concerns a judicial review of the Commissioner’s actions.

Lim v CIR (2013) 26 NZTC 21,018. The case concerned a factual issue of whether the taxpayer honestly believed that an IRD statement was the correct procedure to follow. James represented the successful taxpayer.

Drummond v CIR (2013) 26 NZTC 21,023. This case concerned the bloodstock industry.

Cases in the Supreme Court

* Vinelight Nominees Ltd v CIR (2014) 26 NZTC 21,076. It was an opposed leave application dealt with on the papers.

* Ben Nevis Forestry Ventures Limited v CIR (2009) 24 NZTC 23,188. This is the leading case in New Zealand on how the general anti-avoidance provision should be applied.

* Glenharrow v CIR (2009) 24 NZTC 23,236. A leading avoidance case in the GST area.

* Jeffrey George Lopas v CIR [2006] NZSC 56. As lead counsel, I successfully resisted leave to appeal to the Supreme Court.

* Motorcorp Holdings Ltd & Ors v CIR (2005) 22 NZTC 19,213. As lead counsel, I successfully resisted leave to appeal to the Supreme Court.

* Muir & Ors v CIR (2004) 21 NZTC 18,903. As lead counsel, I successfully resisted leave to appeal to the Supreme Court.

Appearances in the Judicial Committee of the Privy Council

* Trustees in the CB Simkin Trust & Ors v CIR (2005) 22 NZTC 19,001. I appeared as lead counsel. This is the leading case on the requirements for compliance with the rules concerning depreciable intangible property.

* Peterson v CIR (2005) 22 NZTC 19,098. I appeared as junior counsel to one of London’s leading tax silks (D Milne QC). This judgment is a controversial decision on the application of the general income tax anti-avoidance provision.

* Thomas Cook (New Zealand) Ltd v CIR (2004) 21 NZTC 18,933. I appeared as junior counsel. This is the leading case on the application of the Unclaimed Money Act 1971 in New Zealand.

* Agnew & Anor v CIR (2001) 20 NZTC 17,192. I appeared as junior counsel. This is the leading case internationally (before Parliament changed the law) on the issue of whether a lender can have a fixed charge over book debts.

* CIR v Wattie [1999] 1 NZLR 529. I appeared as junior counsel. This is the leading case on the tax treatment of lease inducements.

Cases in the Court of Appeal

* CIR v Diamond (2015) 25 NZTC 22 035. I appeared as lead counsel. The case concerns the correct test for personal tax residency in New Zealand.

* RadioWorks Limited v CIR (2011) 25 NZTC 20,040. This case concerned whether the lower court decision was capable of review.

* Glenharrow Holdings Limited v CIR [2007] NZCA 346. I appeared as lead counsel. This case went on appeal to the Supreme Court and was the first case on GST avoidance heard by the Court of Appeal.

* Accent Management Limited v CIR [2007] NZCA 230. I appeared as junior counsel. The case is at the Supreme Court level, the most significant tax avoidance case in New Zealand’s legal history. It involves tax avoidance.

* Accent Management Limited v CIR [2007] NZCA 231. I appeared as junior counsel. This case is the leading case on judicial bias in New Zealand.

* Lopas v CIR (2005) 22 NZTC 19,726. I appeared as lead counsel. This is the leading case on the legal requirements with respect to forced GST deregistration.

* Fullers Bay of Islands Ltd v CIR (2005) 22 NZTC 19, 716. I appeared as lead counsel. It concerns the tax treatment of legal fees- are they capital or revenue in nature.

* CIR v Lundy Family Trust & Behemoth Corporation Ltd (2005) 22 NZTC 19,637: I appeared as lead counsel on this appeal. The case is the leading decision on how to account for the change of use of an asset for GST purposes.

* CIR v Motorcorp Holdings Ltd & Ors (No 2) (2005) 22 NZTC 19,213. I appeared as lead counsel. The matter concerned opposed leave to appeal to the Privy Council.

* CIR v Motorcorp Holdings Ltd & Ors (2005) 22 NZTC 19,126. I appeared as lead counsel. It involves the interaction of the insurance provisions in the GST Act in the context of warranty reimbursements.

* M & J Witherill Company Ltd & Ors v CIR (2004) 21 NZTC 18,924. I appeared as lead counsel. This is the leading case, establishing that there is no right of appeal from an interlocutory TRA decision.

* Muir & Ors v CIR (2004) 21 NZTC 18,894. I appeared as lead counsel. The case establishes the principle of open justice in tax cases. An unsuccessful application was made by the other side for leave to appeal the matter to the Supreme Court.

* Allen & Anor v CIR (2004) 21 NZTC 18,718. I appeared as lead counsel. This is the first case in which the Commissioner sought a Mareva injunction in reliance on s 138I of the Tax Administration Act 1994.

* Erris Promotions Ltd & Ors v CIR (2003) 21 NZTC 18,214. I appeared as junior counsel to J Farmer QC. This case was at the time the leading case on what amounts to perceived bias such that a judge should not sit.

* Trustees of the CB Simkin Trust & Ors v CIR (2003) 21 NZTC 18,117. I appeared as lead counsel. The matter eventually went to the Privy Council.

* CIR v Thomas Cook (NZ) Ltd (2003) 21 NZTC 18,074. I appeared as junior counsel. This is the leading case concerning the Unclaimed Money Act 1971.

* CIR v Peterson (2003) 21 NZTC 18,060. I appeared as lead counsel. The Commissioner, for whom I acted, was successful in distinguishing the BNZI case. The case was ultimately appealed to the Privy Council.

* CIR v Erris Promotions & Ors (2002) 20 NZTC 17,971. I appeared with J Farmer QC. The case sets the benchmark as to what is required for a successful transfer of a proceeding from the Taxation Review Authority to the High Court.

* Dick & Anor v CIR (2002) 20 NZTC 17,961. I appeared as lead counsel. This case is the leading case on who constitutes a settlor of a trust.

* Roma Properties Ltd v CIR (2002) 20 NZTC 17,818. I appeared as lead counsel. This case deals with the application of the New Zealand Bill of Rights Act in the context of a statutory demand by the Commissioner.

* Latimer & Ors v CIR (2002) 20 NZTC 17,737. I appeared as junior counsel. I presented the argument on which the Commissioner, for whom I acted won in the Court of Appeal. The matter went to the Privy Council.

* CIR v BNZ Investments Ltd (2001) 20 NZTC 17,103. I was brought in as junior counsel at the Court of Appeal level. This was a leading case on tax avoidance. While the Commissioner was unsuccessful before the Court of Appeal, the case was appealed to their Lordships in London by the Commissioner and successfully resolved prior to the hearing.

* Suzuki New Zealand Ltd v CIR (2001) 20 NZTC 17,096. I appeared as lead counsel. It is the leading case on warranty reimbursements.

* FB Durvall Ltd v CIR (2000) 19 NZTC 15,658. I appeared as lead counsel. The appeal concerned whether the department had to issue GST refunds or not.

* Hotdip Galvanisers Ltd v CIR (1999) 19 NZTC 15,337. I appeared as lead counsel. The case concerned complex inter-company group loss offsets.

* Nicholls v CIR (1999) 19 NZTC 15,233. I appeared as lead counsel. The case is the leading case on the accounting for GST when a vendor of properties is registered for GST on a payments basis.

* Alexander v CIR (1998) 18 NZTC 13,921. I appeared as lead counsel. The appeal concerned whether leave should be granted to allow additional evidence to be produced by the taxpayer.

* CIR v Renouf Corporation Ltd (1998) 18 NZTC 13,914. I appeared as lead counsel. The decision has become a leading case on the construction of contracts for tax purposes.

* Roma Properties Ltd v CIR (1998) 18 NZTC 13,903. I appeared as junior counsel. The case concerned the failure to make source deduction payments on low-interest loans.

* Pine v CIR (1998) 18 NZTC 13,570. I appeared as lead counsel. The appeal concerned the merger of a leasehold and freehold estate and whether that meant that the sale of a property was as a going concern.

* Hutchinson Brothers Ltd v CIR (1997) 18 NZTC 13,374. I appeared as lead counsel. This case concerns adjustments to rebates and the validity of an assessment issued more that four years after the statute bar.

* A Taxpayer v CIR (1997) 18 NZTC 13,350. I appeared as junior to Mr McKay. This is the leading case on the tax treatment of embezzled funds and led to a law change.

* Wattie and Anor v CIR (1997) 18 NZTC 13,297. I appeared as a junior to Mr McKay. This case concerned the tax treatment of lease inducement payments and went all the way to London.

* CIR v Lyttleton Port Company Ltd (1997) 18 NZTC 13,273. I appeared as lead counsel. The case concerned the tax treatment of demolition costs.

* CIR v New Zealand Refining Co Ltd (1997) 18 NZTC 13,187. I appeared as junior counsel. This is the leading case on what constitutes a supply for GST purposes.

* Paul Finance Ltd v CIR (1995) 17 NZTC 12,379. I appeared as lead counsel. The appeal concerned the validity of a computer-generated an assessment and is the leading case on the issue of what constitutes a valid assessment following from Canterbury Frozen Meats (supra).

* Miller & Ors v CIR (1995) 17 NZTC 12,341. I appeared as junior counsel. The case concerned a Russell template scheme and an appeal by the taxpayers against a High Court judgment, which struck out a judicial review proceeding.

* Wilson &Horton Ltd v CIR (1995) 17 NZTC 12,325. I appeared as junior counsel. This is the leading case on zero-rated services to a non-resident when placing advertisements for them in local publications.

* Kirkpatrick v CIR (1995) 17 NZTC 12,304. I appeared as lead counsel. This case concerns convictions or providing false information to the department.

* Henwood v CIR (1995) 17 NZTC 12,271. I appeared as junior counsel. This is the leading case concerning the tax treatment of restraints of trade and leads to a law change.

* Colonial Motor Company Ltd v CIR (1994) 16 NZTC 11,361. I appeared as junior counsel. This is the first case concerning the deductibility of expenditure associated with earthquake strengthening of a building.

* LR McLean and Company Ltd & Ors v CIR (1994) 16 NZTC 11,211. I appeared as junior counsel. This is that leading case on what constitutes second-hand goods for GST purposes.

* CIR v Canterbury Frozen Meat Company Ltd v CIR (1994) 16 NZTC 11,150. I appeared as junior counsel. This is the leading case on what constitutes an assessment and the ability of taxpayers to review the actions of the Commissioner.

Professional Activities

Member, of International Fiscal Association

Member, New Zealand Bar Association

Member, New Zealand Law Society Early Resolution of Complaints

Lecture Tax Masters Course Auckland University

Crown Counsel 1993 to 2006 in the taxation law team Crown Law

Leader of the tax and public revenue team at Crown Law 2000 to 2006

Publications and Seminars

Text Books

* Tax Avoidance Law in New Zealand

* Reuters Taxation New Zealand

Seminars

* A regular speaker on tax for the New Zealand Law Society

Qualifications

LLB, University of Canterbury

BCom, University of Canterbury