JAMES COLEMAN

Background

James is an experienced barrister with a speciality in tax law. He has appeared in many leading cases, including the landmark case of Ben Nevis Forestry Ventures Ltd v CIR. James has a wealth of experience as both a trial and appellate advocate. As well as general litigation, he acts for taxpayers in dispute with Inland Revenue and insurers concerning tax-related professional indemnity claims.

James has appeared in numerous cases in the Privy Council, Supreme Court, Court of Appeal and High Court, and the specialist taxation review authority tribunal.

James joined Capital  Chambers in 2021, having been previously at Terrace Chambers since 2006. Before that, he was a Crown Counsel at the Crown law office and its tax team and was the leader of that team. He has an LLB/Bcom from Canterbury University.

Recent experience

Roberts v CIR (2018) 28 NZTC 23-070. This case tested whether a charitable gift tax credit was available when the 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.