New Zealand

Headed by Paul Farrugia, the banking and finance team at Buddle Findlay advises clients such as New Zealand banks, domestic branches of overseas banks, non-bank financial institutions and corporations. The practice has a strong focus on the development of lending structures for institutional agriculture customers and project financiers. Peter Owles acted for Affinity Equity Partners in its acquisition of Nine Live from Nine Entertainment. “Simon Jensen has genuine expertise in banking and financial services, knows all the players, is highly strategic, has a finger very much on the pulse when it comes to future thinking and developments and has strong relationship skills,” says a client. “Adam Jackson is commercial and pragmatic,” adds another client. “Miriam Andrews is very passionate about what she does and a good recent promotion to partner by the firm,” says another client.

Chapman Tripp’s Emma Sutcliffe advised Z Energy on the acquisition funding for its NZ$785 million purchase of Chevron New Zealand’s downstream assets. Cathryn Barber advised Precinct Properties New Zealand on NZ$860 million of syndicated bank facilities to fund a skyscraper development.

Mayne Wetherell has a strong reputation for banking and finance. “Dave Wetherell, Daniel Meikle and Mei Nah are very strong practitioners,” says a peer. “Advice is always timely and commercially savvy. Files are often handled by very cost effective and talented seniors and intermediates,” says a client. “Will Tipping is a good practitioner,” says a peer. Tipping advised the banking syndicate including ANZ, Macquarie, Deutsche, Natixis, ASB and UOB on Pacific Equity Partners’s acquisition of Academic Colleges Group. Meikle advised the consortium of KKR, Värde Partners and Deutsche Bank on the financing of the NZ$8 billion acquisition of GE’s consumer business.

Minter Ellison Rudd Watts’s banking and finance practice has a strong focus on project and asset finance. Tom Fail and Steve Gallaugher advised the bank syndicate, including ANZ, BNZ, Westpac New Zealand, National Australia Bank (NAB) and CBA, in its acquisition financing for Australian asset manager Colonial First State, which bid for the NZ$1.28 billion acquisition of Vector Gas and the Maui gas pipeline assets.

Russell McVeagh has advised banking clients such as Commonwealth Bank of Australia (CBA), Bank New Zealand (BNZ) and Westpac. “They have excellent technical knowledge, great client service in terms of delivery of expectations and thinking of other ways that they could help our business. They were enjoyable to work with,” says a client. John Powell, national practice chair, advised ANZ and a bank syndicate on negotiating a NZ$860 million syndicated facilities agreement for Precinct Properties.

Simpson Grierson is known for its acquisition and real estate finance expertise. Andrew Harkness advised Archer Capital and Minerva Finance on the acquisition finance for the establishment of Aspire2, a private vocational education provider. “They have a commercial approach to resolving problems; they are pre-emptive and timely,” says a client. “Andrew Harkness and Stuart Evans are professional and have strong legal knowledge,” adds a client. “Andrew is able to explain and understand complex transactions,” says another client.

Bell Gully is a prominent firm in New Zealand’s capital markets, particularly in debt. Amon Nunns advised Contact Energy on a NZ$150 million retail bonds offering. Brynn Gilbertson advised Skycity Entertainment Group on the issuance of NZ$125 million of 7-year tenor bonds. David Craig advised KfW on the issue of NZ$200 million of debt securities under its New Zealand medium term note (MTN) programme. James Gibson and Toby Sharpe advised UBS New Zealand and Forsyth Barr on the IPO of CBL Insurance on the NZX main board. 

With the transition to the Financial Markets Conduct Act 2013, Buddle Findlay’s corporate and finance practice has seen an increased activity in same class offers, wholesale offers, employee share incentive schemes and crowd funding alternatives. Simon Vodanovich advised Wynyard Group on the NZ$30 million 1-for-4 pro-rata renounceable rights issue to existing shareholders. Adam Jackson advised Wellington International Airport on its NZ$50 million retail bond issue. Jackson also advised Smartshares on the establishment of 16 exchange traded funds (ETFs).

At Chapman Tripp, Ross Pennington advised China Construction Bank on the NZ$575 million retail MTN programme and debut syndicated issuance. Mark Reese advised Chorus New Zealand on its NZ$400 million retail bond offer. “Rising star Rachel Dunne has acted on the majority of capital raisings in the past few years,” says a peer. Roger Wallis is also a partner to note.

Mayne Wetherell regularly acts for issuers and arrangers on medium term notes, hybrid debt and equity, retail and wholesale products in the New Zealand, Australian and Asian markets. Department head Mei Nah is noted for her capital markets experience in addition to securitisation, derivatives and banking and finance. She has been advising Fonterra Co-operative Group on various note issuances worth NZ$600 million, and Auckland International Airport on debt issuances totalling NZ$175 million. Some of her other clients include Transpower and Auckland Council. Matthew Olsen advised Intermediate Capital Group, a minority shareholder selling separately into the Tegel Foods IPO through a special purpose vehicle.

Capital markets partners at Minter Ellison Rudd Watts include Silvana Schenone, who advised financial risk insurer CBL Corporation on its NZ$125 million IPO and dual listing on the NZX and ASX, and Rodney Craig.

Pip Greenwood and Guy Lethbridge lead the capital markets practice at Russell McVeagh. The firm has been busy advising new Basel III-compliant bank capital raisings in the past 12 months. Greenwood advised Origin Energy on the $993 million block trade of a controlling stake in Contact Energy. Lethbridge advised ANZ in Australia and New Zealand on the banking group’s retail tier 1 securities offer. Tom Hunt and David Raudkivi were promoted to partners. “I would highly recommend Tom as a rising star,” says a peer.

Simpson Grierson’s practice head Michael Pollard and Andrew Matthews advised lead manager Macquarie Capital on a Contact Energy block trade. Pollard and Matthews advised Visa and vendor shareholders in the NZ$108 million block trade of the company’s shares. “Michael has good knowledge of New Zealand’s capital markets and technical legal knowledge,” says a client.

Bell Gully acts for developers, investors, end-users, and central and local government authorities. Advice offered covers construction, development, acquisition, and disposals and leasing. Commercial property partner Andrew Petersen leads the property and real estate team. Some of his clients include Fletcher Building, Rank Group, Carter Holt Harvey and Goodman Group.

Buddle Findlay’s construction and real estate team has advised clients such as Goodman Property, University of Auckland and Christchurch City Council. “They offer timely and practical advice in a professional manner and they are great at keeping the relationship healthy,” says a client. Dominic Lundon advised Auckland Council on a land sale of an urban renewal project to a developer.

Chapman Tripp has had a busy 12 months advising on inbound real estate investment and large construction projects. “They have a solid understanding of our corporate structure,” says a client. Mark Nicholson advised Panuku Development Auckland on the NZ$1.5 billion development of the Wynyard Quarter. Bill Sandston advised Auckland Hotel Investments on the development of the Park Hyatt Hotel.

Greenwood Roche Chisnall is highly regarded for its property and real estate practice. “They have carved out a specific and targeted role in the property space,” says a peer. Property law specialist John Greenwood has 39 years of experience acting for the Crown, state-owned enterprises, research institutes, corporations and commercial developers. “He is an outstanding practitioner,” says a peer. Bob Roche has more than 25 years of experience as a commercial property specialist in New Zealand and the UK.

Kensington Swan is well known for its expertise in commercial leasing, development, inbound investment and property dispute resolution. “They have a strong property team,” says a peer. “They are cost effective and responsive,” says a client. John Meads, Matthew Ockleston and Ish Fraser are notable partners.

At Minter Ellison Rudd Watts, Andrew Monteith is advising the Canterbury Earthquake Recovery Authority on the NZ$100 million anchor project for the central Christchurch rebuild. Patricia Green is advising the Ministry of Business, Innovation and Employment on a number of housing projects in Christchurch. Mark Crosbie and Janine Stewart are advising the Kiwi Property Group on an NZ$250 million expansion of the Sylvia Park Shopping Centre in Mt Wellington.

During the past 12 months Russell McVeagh has been busy advising purchasers of large property in addition to the leasing and construction of retail and office developments. “They offer high level strategic advice and have a deep understanding of our business,” says a client. Ed Crook advised Precinct Property on the $442 million Auckland Commercial Bay development. David Butler advised Pinny Farms on the sale of its dairy operations.

Simpson Grierson’s construction and real estate group advises on property acquisition, development, leasing, financing and dispute resolution. “The quality of the advice and service is top notch, the staff are extremely responsive and a pleasure to deal with,” says a client. Michael Wood advised Auckland Transport on the Central rail link, specifically on issues involving land and property acquisition and compensation.

Headed by Haydn Wong, the corporate department at Bell Gully advises on M&A transactions across a broad range of industries. “Haydn Wong and Gavin Macdonald are really good lawyers,” says a peer. Brynn Gilbertson advised Fisher & Paykel Appliances on the NZ$315 million sale of subsidiary Fisher & Paykel Finance to FlexiGroup, a financial services company. Toby Sharpe advised Element Financial on the New Zealand leg of the acquisition of GE’s global fleet leasing and equipment finance business.

Simon Vodanovich of Buddle Findlay advised Chevron on the sale of its shares to Z Energy. Grant Dunn advised Goldman Sachs Asian Special Situations on New Zealand aspects of its investment in Evolution Healthcare, a private hospital and healthcare services provider. Steve Nightingale advised Rangatira Investments on the acquisition of a 70% interest in Bio-Strategy, a lab equipment company. “Steve has a wide range of corporate commercial know-how and has built up a good understanding of our business,” says a client.

Chapman Tripp is particularly known for its expertise in multi-jurisdictional M&A. Roger Wallis and Josh Blackmore are advising Vector, Vector Gas and NGC on the NZ$952 million sale of Vector Gas to First State Funds Investments. John Strowger is recognised by peers as being “excellent”. He advised Higgins Group on its NZ$315 million sale to Fletcher Building.

“Every person in this boutique firm is highly intelligent and provides excellent, timely and pragmatic legal advice. I have never had to second guess the advice,” says a Harmos Horton Lusk client. Nathanael Starrenburg advised Restaurant Brands on the A$82.4 million acquisition of QSR, the largest KFC franchisee in New South Wales. The well-respected Greg Horton and Andrew Harmos advised Silver Fern Farms, a meat processor and exporter, on its restructure and NZ$311 million sale of a 50% equity stake to Shanghai Maling Aquarius. “Horton is a top operator,” says a peer. “Harmos is excellent,” adds another peer.

At Minter Ellison Rudd Watts, Mark Stuart and Neil Millar advised Aspire2 and its founders on the acquisition of several private education groups and the sale of Aspire2 shares to Archer Capital. Paul Foley advised Z Energy on its NZ$785 million acquisition of Chevron New Zealand. Mark Forman advised Panasonic on the New Zealand leg of its acquisition of Hussman Corporation.

During the past 12 months Russell McVeagh has advised clients such as Wells Fargo, Origin Energy and Aramex. “The firm offers excellent service and standard of legal advice,” says a client. “Pip Greenwood, Joe Windmeyer and David Hoare are very good practitioners,” says a peer. “Graeme Quigley is an extremely experienced and trusted adviser,” says a client. “Graeme is thorough, pragmatic, savvy and a great communicator,” adds another client. “I’d recommend Pip for her technical expertise, commercial judgment and easy-going personality,” says a client. “David Raudkivi is competent, prompt and good with follow through,” says a client.

Michael Pollard heads the corporate and M&A team at Simpson Grierson. “Michael Pollard is the best lawyer in New Zealand,” says a client. He acted for Graymont in its purchase of McDonald’s Lime and Taylor’s Lime. Andrew Matthews and Simon Vannini are also notable partners. “Andrew is a strong communicator and has great attention to detail,” says a client. “Simon offers excellent advice and succinct delivery,” says a client.

Bell Gully advises on complex and contentious disputes that have involved class actions, finance sector litigation and compliance work. David Friar represented Southern Response Earthquake Services in opposing an application by a group of insureds for High Court approval to proceed in a class action resulting from the 2011 Christchurch earthquakes. David Cooper and Sophie East are representing the former directors of Feltex Carpets in a class action brought by former shareholders alleging misleading statements in a prospectus.

Chapman Tripp has a strong reputation in contentious regulatory enforcement and arbitration. John Knight is representing the Earthquake Commission in all aspects of its statutory natural disaster insurance obligations and more than 250 separate sets of litigation arising from the 2010 Canterbury earthquakes. Bruce Scott represented utility company Vector in an arbitration about entitlements to gas from the Kapuni gas field. The well-respected Daniel Kalderimis is another partner to note.

Minter Ellison Rudd Watts is known for its expertise in financial and regulatory, insurance and insolvency disputes. Zane Kennedy is defending Aon in proceedings brought against it by Lyttelton Port Company (LPC), which is claiming that Aon was negligent in its role as an insurance broker, causing LPC to have disputes with insurers, resulting in a reduction of the settlement amount. Richard Gordon and Oliver Meech are defending audit partnership Sherwin Chan & Walshe in a claim brought by the liquidators of LDC Finance.

Russell McVeagh’s dispute resolution practice has a strong focus on tax. “They understand our business and tailor their service to our needs,” says a client. “They offer great client service, excellent practical advice as well as technical ability,” says another client. Practice head Sarah Armstrong acted for Trustpower in its claim against the Inland Revenue Commissioner about the tax treatment of feasibility expenditures with the development of wind and hydroelectric projects. Matt Kersey is another notable name. “Matt Kersey listens, understands and knows when to push the point,” says a client.

Jania Baigent leads the dispute resolution practice at Simpson Grierson. The team has advised clients such as BP, Bayer, PwC and Christchurch City Council. “We chose them for their expert knowledge in local government and they absolutely lived up to their reputation,” says a client. “Jania Baigent is commercial, personable and experienced,” says a client. “John Shackleton has good legal knowledge and the ability to put a strong case in court,” says a client. “Tim Stephens and Sarah Fairbrother are excellent technical lawyers with the unique ability to communicate difficult issues and complex concepts in a straightforward and usable way,” says a client.

Wilson Harle is a specialist litigation firm that receives referrals from large commercial firms, specialist firms and barristers. “This is a boutique firm with very responsive partners who are commercially attuned with great depth of legal acumen considering their size. I think that their boutique status is appealing as it allows responsiveness, agility and accessibility,” says a client. Allison Ferguson represented Solid Energy in the High Court against a creditor, which challenged the deed of company arrangement that enables Solid Energy to sell down its assets progressively.

At Bell Gully, Chris Gordon, chairman and joint head of the energy, infrastructure and projects team, advised on the NZ$1.81 billion sale of Origin Energy’s 53% stake in Contact Energy. Andrew Beatson is advising Meridian Energy on a NZ$3 billion wind development project.

ChanceryGreen is a specialist firm offering legal advice in energy, natural resources, environmental protection and climate change. Karen Price and Jason Welsh are notable partners.

Minter Ellison Rudd Watts has carved out a strong reputation in energy and natural resources. Practice head Paul Foley advised Z Energy on a biofuel project and Rachel Devine assisted Shell Todd Oil Services to obtain marine consent under the Exclusive Economic Zone and Continental Shelf (Environmental Effects) Act 2012 for its existing natural gas production activities in the Maui natural gas field.

Headed by Dave Trueman, Simpson Grierson’s energy and natural resources practice has advised clients such as Transpower, BP and Mighty River Power. Trueman and James Winchester advised Chatham Rock Phosphate in the application for a marine consent for its offshore phosphate mining operation.

At Webb Henderson, Garth Sinclair advised Vector, a utility and power infrastructure group, on the development and negotiation of use-of-system agreements between the company and energy retail companies. Malcolm Webb and Mark Toner left the team in the past 12 months.

Bell Gully’s insurance team acts for a wide range of insurers, brokers and reinsurers. The firm has advised on litigation, claims work, products and policy wording, regulatory work and transactions involving the insurance sector. Co-leader of the insurance practice, Simon Ladd is an experienced litigator who specialises in commercial disputes and regulatory proceedings. David Friar has 20 years of experience as a commercial litigator. He has represented insurers and insureds in a range of insurance disputes, including issues arising from the 2010 Canterbury earthquakes.

Chapman Tripp is well regarded for its full spectrum of insurance services that includes compliance, policy coverage, indemnity, claims, reinsurance, disputes and new product development. The practice has been advising the Earthquake Commission about the 2010 Canterbury earthquakes. Garth Gallaway and John Knight are important contacts.

Gilbert/Walker is a specialist litigation and arbitration firm that has a leading insurance practice. Martin Smith is the partner to note. He is a litigator and arbitrator who is highly experienced in all areas of commercial and insurance law.

Hesketh Henry’s insurance practice has a strong focus on liability insurance, especially in construction and professional indemnity claims. Alan Sherlock and Nick Gillies have been representing Vero Insurance and AA Insurance in the High Court in connection with the Canterbury earthquakes. “Alan Sherlock, Jim Roberts and Nick Gillies are very diligent, careful, professional and approachable,” says a client.

Litigation firm McElroys has a well-respected insurance specialty. The team is in demand for its expertise in defending claims against insurance professionals, directors and officers, and advising insurers. Andrea Challis is a notable partner. “Andrea is excellent,” says a peer.

Headed by Sarah Armstrong, the insurance practice at Russell McVeagh acts for corporate clients on complex claims, and warranty and indemnity insurance relating to M&A transactions. Ed Crook advised Precinct Properties on the insurance placement on a construction project.

Wilson Harle regularly advises international insurance brokers on disputed claims and regulatory matters. Clients include Marsh and Fidelity Life Assurance. Ian Denton is the partner to note.

AJ Park is an IP law firm which has a reputable client list that includes a number of Fortune 500 companies. Offering a range of services for both contentious and non-contentious work, the team is especially strong in patents. Kim McLeod is a leading litigator, particularly in the entertainment and consumer goods industries. Managing partner Damian Broadley specialises in IP clearance, protection and strategic management, and clients seek him for his capabilities in technology, media and telecommunications (TMT).

Baldwins Intellectual Property is a specialist IP firm that advises across a broad spectrum of matters, including protection, development, commercialisation and enforcement of IP assets. Patent attorney Shelley Rowland focuses on biotechnology, specialising in molecular biology, biochemistry and genetic engineering. Wes Jones advises on patents, designs and copyright. Penny Catley defended nine revocation for non-use actions brought against Bluebird’s trade marks.

Buddle Findlay is a multi-practice law firm that has a reputable speciality in IP. John Glengarry leads the team, which advises a wide range of public and private sector clients on contentious and non-contentious IP issues. Notable clients include Colgate-Palmolive, Yahoo and World Wide Fund for Nature. Glengarry has more than 30 years of IP experience in New Zealand and overseas in patents, trade marks, fair trading, passing off and copyright litigation. Philip Wood has more than two decades of experience on copyright disputes, licences and fair dealing.

Headed by Mark Sumpter, the IP practice at Chapman Tripp has advised clients such as Twentieth Century Fox, Starbucks, ANZ and Energizer. The firm has a strong contentious practice. Sumpter is defending Allegion, a security products company, in a patent infringement case at the High Court. Sumpter also defended retailer The Warehouse Group against allegations from Vodafone of marketing and IP law breaches in connection with its mobile phone offering.

Simpson Grierson is a commercial law firm whose IP practice is led by Earl Gray and Richard Watts. The firm’s notable clients include True Religion, Google, Bayer and Mars. Watts advised The a2 Milk Company on its international licensing strategy. Gray advised Jaguar Land Rover in High Court proceedings against Beacham for trade mark infringement, passing off, copyright infringement and breaches of the Fair Trading Act related to advertising and promotion of parallel imports of Jaguar and Land Rover vehicles.

Chapman Tripp’s investment funds practice has a dedicated KiwiSaver, a work-based savings initiative, and superannuation team which advises banks, fund managers, insurers, investment banks and corporate trustees on regulatory matters. The firm has advised clients such as ANZ, Bank of New Zealand and Lloyds Bank Group. Tim Williams heads the practice. “Tim is excellent,” says a peer.

Buddle Findlay has a strong client base in the government sector for its employment practice. Clients include New Zealand Post and KiwiRail. Sherridan Cook advised EnviroWaste on WorkSafe’s investigation and defences laid by Worksafe as a result of a workplace accident. “Sherridan is a knowledgeable, prompt and reliable service provider,” says a client. “Sherridan is an excellent communicator, commercial and pragmatic,” adds another client. Peter Chemis advised KiwiRail on a lawsuit brought by a union. “Peter is highly experienced and has excellent knowledge of all aspects of employment law,” says a client.

Headed by Megan Richards and Gillian Service, Minter Ellison Rudd Watts’s labour and employment practice offers expertise in health safety, industrial relations and union bargaining matters. Clients include Zespri Group, Tetra Pak and TNT Express Worldwide.

Employers engage Simpson Grierson’s labour and employment practice, led by Phillipa Muir, to advise on industrial action, investigations and strategic commercial matters. In the past year the team launched a health and safety advisory service to meet increased client demand. Clients include University of Auckland, Auckland District Health Board and New Zealand Police. Samantha Turner is another partner to note. “Samantha is able to properly assess the situation and offer sound legal options,” says a client.

Bell Gully is an undisputed leader for projects and infrastructure. Hugh Kettle is advising the New Zealand Transport Agency on a public-private partnership (PPP) involving the NZ$850 million procurement of a new road. The practice is advising Auckland Transport on a number of local, regional and national transport planning issues, including a NZ$2.86 billion 3.4-km city rail link. Andrew Beatson is advising Tainui Group on the proposed NZ$3 billion, 300-hectare Ruakura inland port and commercial hub.

Greenwood Roche Chisnall is a specialist projects law firm. The firm has advised clients on power transmission lines, hydroelectric plant refurbishments and sewage pipeline projects. John Greenwood and Brigid McArthur are notable partners.

Kensington Swan advises on power, telecommunications, transport, water and waste infrastructure. The firm has advised clients such as the Ministry of Health, Transpower and Watercare. Paul Buetow and Matthew Ockleston are the names to note.

Minter Ellison Rudd Watts has a solid reputation in the projects and infrastructure sector. Sarah Sinclair and Andrew Monteith advised the Canterbury Earthquake Recovery Authority on the optimum delivery model, procurement, project documentation and insurance scheme for large projects. The firm advised ANZ and Westpac on the NZ$298 million New Zealand schools PPP, part of the Future Schools Partners consortium that was mandated by the Crown to build and maintain four schools throughout New Zealand over a term of 25 years.

A shipping and insurance law specialist, Alan Sherlock leads Hesketh Henry’s shipping and maritime practice. The team has acted for domestic and overseas ship owners, repairers, shipbrokers, protection and indemnity (P&I) clubs and marine insurers.

Lowndes handles shipping and aviation matters, with a deep focus on litigation. Practice head Michael McCarthy is advising the owner of the container ship Rena and its P&I and hull insurers concerning the Rena shipwreck which occurred off the New Zealand coast in 2011. Local businesses affected by the oil spill after the shipwreck have initiated numerous legal claims. “Michael McCarthy has good industry knowledge and understands the strengths and weaknesses of the business,” says a client.

Wilson Harle has advised clients such as Ports of Auckland, Hamburg Sud, NYK Line and Maersk on cargo and admiralty claims. Chris Browne is advising Meta Stefan Patijens in carriage of goods claims. Gary Hughes retired from the firm to join the bar in March 2016.

A thought leader on tax policy and legislative initiatives, Bell Gully has a highly reputable tax practice that is known for its disputes and litigation work. The team advises on a range of tax matters, including the establishment of operating structures in New Zealand, capital raising, financing arrangements and securitisations, and cross-border supply and service arrangements. Willy Sussman has more than 30 years of experience and counsels clients on all aspects of GST. Matthew McKay leads the firm’s tax practice and specialises in disputes and litigation.

Buddle Findlay’s tax practice has a strong focus on transactional advisory work. Clients include BNZ, Fiji Airways and GE. Tony Wilkinson advised on the tax aspects of Chevron South Asia’s divestment of Chevron New Zealand to Z Energy. Wilkinson also advised Public Infrastructure Partners on the investment and management structure for the establishment of its second fund. 

Chapman Tripp offers tax expertise on a spectrum of corporate transactions, including M&A, restructurings and capital raisings. Graeme Olding, Mark Reese and Michael Harper are advising ANZ, BNZ, Commonwealth Bank of Australia, Westpac and Bank of Tokyo Mitsubishi on Solid Energy’s voluntary administration. David Patterson and Robert Wallis advised NGC, Vector and Vector Gas on the sale of Vector Gas to First State Investments.

Russell McVeagh has a leading tax practice that advises on tax disputes and transactions. Fred Ward is advising Trustpower on a dispute over the treatment of feasibility costs for energy generation projects. Brendan Brown advised the BNZ on the tax aspects of the NZ$550 million subordinated notes issue to institutional and retail investors. “I’d recommend Brendan Brown for his technical knowledge, communication and timeliness of advice,” says a client. “Brendan is very commercial and makes it easy to understand complex matters,” says another client. “Shaun Connolly is a trusted adviser who has a great balance of intelligence, experience and integrity,” says a client.

Stuart Hutchinson leads the tax practice at Simpson Grierson. Clients include Auckland Council, BP Oil and Macquarie Capital. “They have provided a thorough and complete analysis of the complex tax and GST issues our business faces,” says a client. Barney Cumberland advised Macquarie Capital on the sale of Origin Energy’s majority shareholding in Contact Energy. “Barney has good technical knowledge,” says a client.