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Terry Baucher

About

Terry Baucher is the director of his own tax consultancy firm Baucher Consulting Ltd which he founded in August 2004. He has over 40 years’ experience in New Zealand and the UK working as a tax specialist advising on tax issues primarily affecting small businesses, investors and migrants. Terry was a member of the 2018-19 Small Business Council set up by the last Labour Government and also provided advice to the last Tax Working Group. He is the host of The New Zealand Tax Podcast, a frequent commentator on tax in the media and the co-author with the Hon. Dr Deborah Russell MP of the BWB Text Tax and Fairness (2017). You can contact him here.

Member for

15 years 2 months

Latest articles

Another week in tax: Satisfaction with IRD down and tax pooling
Terry Baucher talks to Chris Cunniffe about how tax pooling works and why corporate taxpayers use systems like this. They also look at the reasons satisfaction with the IRD is now at a low point among tax agents
by Terry Baucher
Terry Baucher talks to Chris Cunniffe about how tax pooling works and why corporate taxpayers use systems like this. They also look at the reasons satisfaction with the IRD is now at a low point among tax agents
Another week in tax: Investigating the IRD's new approach to investigations
Terry Baucher on how the IRD is updating its investigations, merits of waste levies as a behavioural tax, and how being six minutes late could cost the ATO nearly $100 mln
by Terry Baucher
4
Terry Baucher on how the IRD is updating its investigations, merits of waste levies as a behavioural tax, and how being six minutes late could cost the ATO nearly $100 mln
Another week in tax: What went wrong with introducing a capital gains tax
Terry Baucher digs into 4,000 'please explain' letters and counting from the IRD, the unintended consequences of a global tax rate, the future of GST, and what went wrong with the introduction of a capital gains tax
by Terry Baucher
40
Terry Baucher digs into 4,000 'please explain' letters and counting from the IRD, the unintended consequences of a global tax rate, the future of GST, and what went wrong with the introduction of a capital gains tax
This week's guest Top 5; Tax styles of the rich and famous
Terry Baucher has a deep dive through history at some of the great tax adventures and misadventures involving musicians, entertainers and sports stars and the lessons we can learn from them
by Terry Baucher
9
Terry Baucher has a deep dive through history at some of the great tax adventures and misadventures involving musicians, entertainers and sports stars and the lessons we can learn from them
Another week in tax: A common and often very expensive GST mistake
Terry Baucher says property developers keep making the same GST mistake 19 years after the law was changed. The IRD is watching your credit cards. And the OECD proposes a global minimum tax rate
by Terry Baucher
7
Terry Baucher says property developers keep making the same GST mistake 19 years after the law was changed. The IRD is watching your credit cards. And the OECD proposes a global minimum tax rate
Another week in tax: The income tax liability of a trustee who resigns & taxing crypto-assets
Terry Baucher points out it’s a risky business being a trustee. He also takes a look at taxing crypto-assets, and warns: don’t be misled by your myIR account dashboard
by Terry Baucher
1
Terry Baucher points out it’s a risky business being a trustee. He also takes a look at taxing crypto-assets, and warns: don’t be misled by your myIR account dashboard
Another week in tax: The IRD comes looking
Terry Baucher looks at the Inland Revenue's ramping up of investigation work, interesting technological solutions to deal with the 'hidden economy' and the US taxing people without representation
by Terry Baucher
3
Terry Baucher looks at the Inland Revenue's ramping up of investigation work, interesting technological solutions to deal with the 'hidden economy' and the US taxing people without representation
Another week in tax: A slow-moving beast
Terry Baucher takes his annual chance to review the performance of the IRD and finds professionalism but frustratingly low levels of improvement and staff engagement from a Government agency that has immense power
by Terry Baucher
Terry Baucher takes his annual chance to review the performance of the IRD and finds professionalism but frustratingly low levels of improvement and staff engagement from a Government agency that has immense power
Another week in tax: Terry Baucher talks to PwC's Geof Nightingale
Terry Baucher talks to PwC's Geof Nightingale about what the public tax inquiries actually accomplished, land tax, environmental taxes, capital gains taxes, and taxing multinational companies and digital revenues
by Terry Baucher
6
Terry Baucher talks to PwC's Geof Nightingale about what the public tax inquiries actually accomplished, land tax, environmental taxes, capital gains taxes, and taxing multinational companies and digital revenues
Another week in tax; More, more, more, and less
Terry Baucher introduces the biggest OECD changes to international tax since the 1920s. The Government has a surplus. And Inland Revenue plays Jekyll and Hyde
by Terry Baucher
15
Terry Baucher introduces the biggest OECD changes to international tax since the 1920s. The Government has a surplus. And Inland Revenue plays Jekyll and Hyde
Another week in tax; An eye on the IRD who has their eyes on you
Terry Baucher finds the Inland Revenue taking a look at habitual land sales, two Tax Working Group recommendations get approved, and the IRD is asking questions about your foreign earnings
by Terry Baucher
2
Terry Baucher finds the Inland Revenue taking a look at habitual land sales, two Tax Working Group recommendations get approved, and the IRD is asking questions about your foreign earnings
Another week in tax; Lucky we aren't European taxpayers
Terry Baucher finds a complicated mess in how the British handle differential VAT rates and exemptions, the UK tax agency's entanglements, the OECD's drive to tax energy, and the European penchant to tax everything
by Terry Baucher
11
Terry Baucher finds a complicated mess in how the British handle differential VAT rates and exemptions, the UK tax agency's entanglements, the OECD's drive to tax energy, and the European penchant to tax everything
Another week in tax; The IRD says; 'Oops, our bad'
Terry Baucher talks tax: The IRD says; 'Oops, our bad.' Is it time for a tax advocate? More on cryptos. And another unknown unknown in tax
by Terry Baucher
5
Terry Baucher talks tax: The IRD says; 'Oops, our bad.' Is it time for a tax advocate? More on cryptos. And another unknown unknown in tax
Another week in tax; The unknown unknowns of tax, wage theft and National’s tax policy
Terry Baucher introduces the IRD's financial arrangement rules which usually come as a big unwelcome surprise to taxpayers. He also looks at wage theft. And the latest political party tax ideas
by Terry Baucher
2
Terry Baucher introduces the IRD's financial arrangement rules which usually come as a big unwelcome surprise to taxpayers. He also looks at wage theft. And the latest political party tax ideas
Another week in tax; Wealth taxes
Terry Baucher talks to Max Rashbrooke about taxing wealth, especially on those who have it and who are 'not in the system', and who 'pay very little tax now'
by Terry Baucher
24
Terry Baucher talks to Max Rashbrooke about taxing wealth, especially on those who have it and who are 'not in the system', and who 'pay very little tax now'
Another week in tax; crypos, phones and auditors
Terry Baucher looks at the IRD's world first ruling on the use of crypto-assets to pay salaries, deductions for using your smartphone at work, and what’s happened to Inland Revenue’s auditors
by Terry Baucher
2
Terry Baucher looks at the IRD's world first ruling on the use of crypto-assets to pay salaries, deductions for using your smartphone at work, and what’s happened to Inland Revenue’s auditors
Another week in tax; an unexpected tax liability
Terry Baucher looks at the tax unexpected tax implications for New Zealand residents who own British property in the time of Brexit; and the new focus of the IRD and what to expect from them
by Terry Baucher
Terry Baucher looks at the tax unexpected tax implications for New Zealand residents who own British property in the time of Brexit; and the new focus of the IRD and what to expect from them
Another week in tax; Wealthy people & tax
Terry Baucher looks at the tax paid by high-wealth individuals, whether an oil platform tax exemption will increase tax revenues, and provisional tax headaches
by Terry Baucher
2
Terry Baucher looks at the tax paid by high-wealth individuals, whether an oil platform tax exemption will increase tax revenues, and provisional tax headaches
Another week in tax; utes, insulation, and self-serving fantasy
Terry Baucher looks at how Government policy conflicts with IRD procedure when it comes to the tax treatment of rental insulation. And the IRD is caught glossing and sanitising its performance reports to Cabinet
by Terry Baucher
12
Terry Baucher looks at how Government policy conflicts with IRD procedure when it comes to the tax treatment of rental insulation. And the IRD is caught glossing and sanitising its performance reports to Cabinet
Another week in tax; Should we change the way we calculate FBT on cars?
Terry Baucher looks at how tax authorities are honing in on the FBT net, the consequences of digital services taxes, taxing cryptos, and thinking about taxing activities in space
by Terry Baucher
6
Terry Baucher looks at how tax authorities are honing in on the FBT net, the consequences of digital services taxes, taxing cryptos, and thinking about taxing activities in space
Another week in tax
Terry Baucher updates us on why the IRD interest rates have changed, the cost of compliance for small businesses, and the Productivity Commission on local government finance which may affect taxes a lot
by Terry Baucher
3
Terry Baucher updates us on why the IRD interest rates have changed, the cost of compliance for small businesses, and the Productivity Commission on local government finance which may affect taxes a lot
Another week in tax; Important details you need to know
Terry Baucher updates us on the latest in tax law, the new business-use claim rates, the PIR fix, and the odd and unequal world of international data sharing
by Terry Baucher
16
Terry Baucher updates us on the latest in tax law, the new business-use claim rates, the PIR fix, and the odd and unequal world of international data sharing
This week's guest Top 5; Let’s talk about tax
Terry Baucher on the five most important tax-reforming finance ministers, Arthur Laffer, digital services tax, taxing marijuana and more
by Terry Baucher
6
Terry Baucher on the five most important tax-reforming finance ministers, Arthur Laffer, digital services tax, taxing marijuana and more
Another week in tax; Refunds, PIEs and fringe benefits
Terry Baucher details the rising concerns about how the IRD is handling the tax refund load, concerns about the IRDs approach to incorrect PIRs, and their renewed focus on FBT
by Terry Baucher
14
Terry Baucher details the rising concerns about how the IRD is handling the tax refund load, concerns about the IRDs approach to incorrect PIRs, and their renewed focus on FBT
Another week in tax; Digital services tax, IRD struggles & more
Terry Baucher investigates the Government's targets for its digital services tax, looks at what it means if you have a wrong PIR rate in your PIE, and watches as the IRD struggles to process all its tax refunds
by Terry Baucher
1
Terry Baucher investigates the Government's targets for its digital services tax, looks at what it means if you have a wrong PIR rate in your PIE, and watches as the IRD struggles to process all its tax refunds