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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

13 years 10 months

Latest articles

BEPS – The tax authorities strike back
Terry Baucher reviews how the tax authorities have started to move against tax base erosion and profit shifting by multinationals
28th Dec 16, 9:31am
by Terry Baucher
8
Terry Baucher reviews how the tax authorities have started to move against tax base erosion and profit shifting by multinationals
Time for a rethink?
Terry Baucher wonders if it is time to look again at the funding of superannuation and gathers some of the facts and figures
6th Dec 16, 9:34am
by Terry Baucher
34
Terry Baucher wonders if it is time to look again at the funding of superannuation and gathers some of the facts and figures
Closing the gaps
Terry Baucher mulls the hidden economy and concludes IRD should look more closely at the tax gap
10th Oct 16, 8:24am
by Terry Baucher
11
Terry Baucher mulls the hidden economy and concludes IRD should look more closely at the tax gap
Ominous echoes of the 1970s
Terry Baucher says the new Auckland Unitary Plan could trigger some nasty tax surprises courtesy of largely forgotten decades-old rules
19th Sep 16, 10:37am
by Terry Baucher
5
Terry Baucher says the new Auckland Unitary Plan could trigger some nasty tax surprises courtesy of largely forgotten decades-old rules
Uber - a case study in corporate tax avoidance, or just sensible tax planning?
Terry Baucher looks at the challenges of implementing water tight tax regimes for global tech companies, sees 'ingenious' tax planning by multinationals continuing
23rd Aug 16, 12:38pm
by Terry Baucher
26
Terry Baucher looks at the challenges of implementing water tight tax regimes for global tech companies, sees 'ingenious' tax planning by multinationals continuing
Fairness, like beauty, is in the eye of the beholder
Terry Baucher disagrees with Simon Swallow, does not think the new regime for the taxation of foreign super is fair, nor the IRD's response
20th Jun 16, 10:08am
by Terry Baucher
Terry Baucher disagrees with Simon Swallow, does not think the new regime for the taxation of foreign super is fair, nor the IRD's response
Foreign Trusts: a case study in the law of unintended consequences
Terry Baucher argues now is a good time to address unintended consequences through a full review of the tax rules for trusts
13th Jun 16, 11:06am
by Terry Baucher
Terry Baucher argues now is a good time to address unintended consequences through a full review of the tax rules for trusts
An underwhelming Budget
Terry Baucher says IRD's new computer system is a winner and smokers and carbon emitters are the losers in an underwhelming Budget
26th May 16, 3:45pm
by Terry Baucher
9
Terry Baucher says IRD's new computer system is a winner and smokers and carbon emitters are the losers in an underwhelming Budget
Foreign Trusts and the Panama Problem
Terry Baucher looks at the rules around, and usage, of trusts
7th Apr 16, 9:58am
by Terry Baucher
12
Terry Baucher looks at the rules around, and usage, of trusts
AEOI - a grand solution for a big problem
Terry Baucher probes the OECD’s automatic exchange of information initiative and discovers its major impact on NZ trusts & that the USA is becoming the biggest tax haven in the world
30th Mar 16, 5:02am
by Terry Baucher
17
Terry Baucher probes the OECD’s automatic exchange of information initiative and discovers its major impact on NZ trusts & that the USA is becoming the biggest tax haven in the world
Caught in the net
Terry Baucher surveys the 'deplorable state of affairs' that sees those transferring overseas pensions here stung for tax
29th Feb 16, 1:07pm
by Terry Baucher
13
Terry Baucher surveys the 'deplorable state of affairs' that sees those transferring overseas pensions here stung for tax
IRD starting to wield a few big sticks to collect tax
Terry Baucher is surprised by recent IRD behaviour, suggests debate and Parliament legislating is appropriate for some of it
25th Nov 15, 3:09pm
by Terry Baucher
11
Terry Baucher is surprised by recent IRD behaviour, suggests debate and Parliament legislating is appropriate for some of it
'Not sound tax policy'
Terry Baucher asks if the 'bright-line test' is an example of 'enact in haste, repent at leisure'
9th Nov 15, 11:14am
by Terry Baucher
10
Terry Baucher asks if the 'bright-line test' is an example of 'enact in haste, repent at leisure'
“So you think 33% is too much tax? How about 100%?”
Terry Baucher finds many families grappling with the EMTR problem; says Universal Basic Income one obvious alternative
17th Aug 15, 10:03am
by Terry Baucher
57
Terry Baucher finds many families grappling with the EMTR problem; says Universal Basic Income one obvious alternative
The devil in the detail of Budget 2015
Terry Baucher finds a few surprises in Budget 2015 around Working For Families Tax credits, KiwiSaver and a brand new levy on tourists
21st May 15, 2:33pm
by Terry Baucher
4
Terry Baucher finds a few surprises in Budget 2015 around Working For Families Tax credits, KiwiSaver and a brand new levy on tourists
"I see thee not, and yet I see thee still"
Terry Baucher says the Government's new property tax moves may introduce more confusion to an already confused landscape
18th May 15, 11:29am
by Terry Baucher
1
Terry Baucher says the Government's new property tax moves may introduce more confusion to an already confused landscape
Taxing times ahead for property investors
Terry Baucher says the IRD is keenly targeting cash gains made on property investments - and is likely to get more help from the Government
28th Apr 15, 1:12pm
by Terry Baucher
10
Terry Baucher says the IRD is keenly targeting cash gains made on property investments - and is likely to get more help from the Government
What’s in a word? 'Remediation,' or a sly tax increase?
Terry Baucher says there is danger in an IRD-sponsored 'hidden policy shift', one that will likely provide 'an even greater incentive' to invest in property
17th Apr 15, 10:04am
by Terry Baucher
3
Terry Baucher says there is danger in an IRD-sponsored 'hidden policy shift', one that will likely provide 'an even greater incentive' to invest in property
Welcome to the Brave New World of Tax
Terry Baucher says a 'rare generational shift' is taking place in international tax - and the implications will be felt for decades
23rd Feb 15, 11:25am
by Terry Baucher
42
Terry Baucher says a 'rare generational shift' is taking place in international tax - and the implications will be felt for decades
Kiwis piled into tax avoidance structures that vanished
The IRD giveth and taketh: Terry Baucher reviews the risks of relying on tax benefits to invest in property
11th Dec 14, 12:00pm
by Terry Baucher
19
The IRD giveth and taketh: Terry Baucher reviews the risks of relying on tax benefits to invest in property
Not even the IRD can prevail against compound interest's power
Terry Baucher reveals the IRD's failing tax penalty system, says the taxman faces a growing problem with debt management
24th Nov 14, 4:26pm
by Terry Baucher
9
Terry Baucher reveals the IRD's failing tax penalty system, says the taxman faces a growing problem with debt management
When ignorance is not bliss
Terry Baucher says the financial arrangements regime means a falling dollar might mean rising tax
13th Nov 14, 8:52am
by Terry Baucher
2
Terry Baucher says the financial arrangements regime means a falling dollar might mean rising tax
The surprising story of NZ’s biggest taxpayer
Terry Baucher argues the Government shouldn't tax the NZ Super Fund given its public policy objectives
28th Oct 14, 9:31am
by Terry Baucher
30
Terry Baucher argues the Government shouldn't tax the NZ Super Fund given its public policy objectives
Broader capital gains taxation is coming
Terry Baucher shows how the IRD will soon adopt a strategy to expand the taxation of capital gains without drawing too much attention
13th Oct 14, 10:16am
by Terry Baucher
55
Terry Baucher shows how the IRD will soon adopt a strategy to expand the taxation of capital gains without drawing too much attention
NIMBYs by a different mother
Terry Baucher says the lack of a capital gains tax makes tax policy illogical, and unfair to those priced out of the housing market
19th Sep 14, 9:22am
by Terry Baucher
38
Terry Baucher says the lack of a capital gains tax makes tax policy illogical, and unfair to those priced out of the housing market