Brendan Brown
Partner
Brendan Brown
Partner
Brendan has over 25 years’ experience assisting clients with a range of New Zealand tax matters and is widely regarded as one of New Zealand’s leading tax lawyers. He has advised on a number of New Zealand’s most significant commercial transactions and tax disputes.
Brendan’s experience includes advising on financing and capital raising transactions, significant merger and acquisition transactions, and corporate restructurings. He also has extensive experience representing clients in their engagement with Inland Revenue and in tax disputes and litigation, and assists clients in managing tax risk (including by obtaining advance rulings or other guidance from Inland Revenue, and helping to manage Inland Revenue audits and investigations).
Brendan’s transaction experience has included advising a major bank on the first covered bond programme to be established in New Zealand; working with major banks (through the New Zealand Bankers Association) on tax issues associated with revisions to regulatory capital standards; and advising on restructures (in some cases facilitated by Private Act of Parliament or other bespoke legislation to achieve tax neutrality).
Brendan has also advised on numerous tax disputes, including cases concerning the general anti‑avoidance rule; transfer pricing cases; capital/revenue cases; and applications for judicial review against Inland Revenue. He has also advised on customs and excise issues including litigation involving a disputed excise liability.
Brendan
's
transactions
Advised Spark on the acquisition by Ontario Teachers’ Pension Plan Board of a 70% interest in Spark’s passive tower infrastructure business for NZ$900 million (telecommunications).
Advised Westpac in respect of the separation of its New Zealand retail banking business into a locally incorporated registered bank and on the subsequent transfer of its institutional business to the locally incorporated bank (effected by Private Acts of Parliament) (financial services).
Advised Telecom New Zealand (now Spark) in respect of the demerger of Chorus (which aquired the enactment of special legislation governing the transaction’s tax consequences) (telecommunications).
Advised Cheung Kong Infrastructure in respect of its acquisition of Envirowaste (waste).
Advised Queenstown Airport in respect of its appeal to the Court of Appeal concerning the ability to depreciate the costs of constructing a runway end safety area (Queenstown Airport Corporation Limited v Commissioner of Inland Revenue [2017] NZCA 20) (aviation infrastructure).
Advised Westpac in respect of its successful application for judicial review of the exercise of Inland Revenue’s power to amend assessments (Westpac Securities NZ Limited v Commissioner of Inland Revenue (2014) 26 NZTC 21-118) (financial services).
Advised BNZ in respect of litigation involving cross-border sale and repurchase arrangements (BNZ Investments Limited v Commissioner of Inland Revenue (2009) 24 NZTC 23,582) (financial services).
Advised Deutsche Bank in respect of litigation concerning the tax consequences of a cross-border structured financing arrangement (Deutsche Finance New Zealand Limited v Commissioner of Inland Revenue (2008) 23 NZTC 21,758) (financial services).
Advised a US headquartered multinational group in a long-running dispute with Inland Revenue, culminating in proceedings before the High Court and a trilateral mutual agreement process before ultimately settling (multinational).
Advised on a dispute on the deductibility of costs of work undertaken on buildings (to be heard by the High Court in 2026) (real estate and construction).
Advised on a dispute over whether a compensation amount is subject to GST - heard by the High Court in 2025 (disputes).
Advised on a dispute over the scope of a clause indemnifying a recipient of a payment for GST - heard by the High Court in 2025 (insurance).
Advised Inland Revenue on whether certain costs relating to a proposed corporate restructure were capital or revenue in nature (resolved with Inland Revenue without adjustment to the taxpayer’s filing position).
Advised a multinational group in litigation in an African jurisdiction regarding the deductibility of losses incurred under a swap transaction (multinational).
Advised a vendor of commercial property in a dispute with the purchaser regarding the allocation of the purchase price for tax purposes (real estate and construction).
Recognised for excellence, trusted by clients
Brendan Brown offers huge experience, is very clear and concise with comments and is always on point in his advice.
Recognised for excellence, trusted by clients
Brendan Brown has an excellent reputation among clients and the tax profession. He is without a doubt one of the best tax lawyers in New Zealand.
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