Rachel Roff
General Background
Rachel is an experienced litigator specialising in civil litigation, with particular expertise in tax litigation and public law. Prior to joining the independent bar in 2016, Rachel was Crown Counsel in Crown Law’s Revenue team where she was involved in a number of significant and high profile tax cases.
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Rachel’s recent work has included: tax litigation (e.g tax administration, tax avoidance, capital/revenue, land transactions, GST and child support), public law and administrative law (e.g. judicial review, declaratory judgment and tort based claims), Company law and debt, Privacy law, Customs and Excise law, Coroners’ inquests, and employment law. Rachel’s litigation experience includes trial and appellate work and she has experience acting as amicus curiae.
Experience
# Tax litigation
Advice and representation on a broad range of areas including tax administration, tax avoidance, capital/revenue, land transactions, GST and child support.
Significant tax cases include:
* Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSC 91
* [2017] 1 NZLR 155 and Alesco New Zealand Ltd [2013] NZCA 40
* [2013] 2 NZLR 175.
Recent examples include:
* Mawhinney v Commissioner of Inland Revenue [2019] NZHC 553
* (2019) NZTC 24-006, Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075
* Mawhinney v Commissioner of Inland Revenue [2018] NZHC 2604,TRA 024/15 [2016] NZTRA 14, Lay v Commissioner of Inland Revenue [2015] NZHC 2962
* [2016] NZFLR 603, TRA 003/15 [2016] NZTRA 07, Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2014] NZCA 349, Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue (CA51/2014 and CA55/2014), 5 August 2014.
# Public law/Judicial review
Advice and representation on a broad range of public law and administrative law claims, including judicial review involving Bill of Rights issues, social security matters, fisheries, land issues and tort based claims. Recent examples include:
* Accident Compensation Corporation v Stafford [2018] 2018; [2018] 2 NZLR 861
* Ward Ranch Ltd v Minister of Conservation [2018] NZHC 2893; [2019] NZAR 210
* Vogel v Commissioner of Crown Lands [2018] NZHC 953; (2018) 19 NZCPR 661
* Edwards v Attorney-General [2017] NZHC 3180
* Keelan v General Manager of Veteran’s Affairs New Zealand [2016] NZHC 1869
* Taylor v Chief Executive of Department of Corrections [2015] NZCA 477; [2015] NZAR 1648
# Company Law
Advice and representation on Company Law and debt matters. Recent examples include: Vance v Vey Group Ltd [2018] NZHC 1994.
# Employment law
Advice and representation on a broad range of employment law matters.
# Court appointments
Chief Executive of the New Zealand Customs Service v Hutchinson (amicus curiae)
Chief Executive of the Ministry of Social Development v Genet [2016] NZHC 2541 (amicus curiae)
Brown v Hallet [2016] NZHC 2861 (Counsel for minor and unborn grandchildren)
Professional Activities
Member, NZ Bar Association
Member, NZLS Wellington Branch Ethics Committee
Member, NZLS Wellington Branch Courts Committee
Member, Wellington Medico Legal Society
Acting as a critiquer at the annual NZLS CLE Introduction to High Court Civil Litigation Skills Course in Wellington
Publications and Seminars
Presenter, NZLS seminar “Public Law Claims – Remedies” (2019)
Presenter, Legalwise seminar “Public Law: High Court and Legislative Highlights” (2018)
Presenter, Legalwise seminar “Electronic casebooks: High Court Rules and Process (2017)
Presenter, NZICA tax conference “NZ Tax Residency for Companies” (2015)
Presenter, NZLS tax conference “NZ Tax Residency for Companies” (2014)
Qualifications
LLB(Hons)
