Tax Residency & Trusts

James won the leading case on personal tax residency in New Zealand. It is the Diamond case. That win meant that Inland Revenue had to change its published policy statement.

Tax Residency

James won the leading case on personal tax residency colloquially known as the Diamond case in 2015. 

Inland Revenue had to withdraw its old tax statement and produce a replacement.  The replacement Interpretation statement is IS 16/03. It uses a lot of the examples James developed in a publication he wrote for the Tax Education Office

James also argued and won the leading case on corporate tax residence in New Zealand. That can be looked at on the cases page

James does a lot of work for expatriate New Zealanders in advising them on their personal tax residency status in New Zealand. He also advises high net worth individuals on issues associated with migration to New Zealand and private wealth matters like superannuation funds. If you have any questions or concerns about your tax status contact James.


Trusts and the tax residency status of the trust itself often come up at the same time one is looking at personal tax residency, of high net worth individuals. This is because the tax residency of the settlor affects the tax status of the trust. That can have dramatic effects on tax liability some of which can be mitigated when timely advice is received.