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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

How people can know what's actually a tax cut instead of a long-overdue inflation adjustment
Terry Baucher argues governments of both hues could be more honest about their use of fiscal drag & suggests income tax thresholds could be automatically adjusted for inflation each year
by Terry Baucher
6
Terry Baucher argues governments of both hues could be more honest about their use of fiscal drag & suggests income tax thresholds could be automatically adjusted for inflation each year
Can a comprehensive Capital Gains Tax be sold to the NZ electorate?
Terry Baucher argues any political party wanting a fairer, more productive New Zealand needs to address the issue of the taxation of capital
by Terry Baucher
99
Terry Baucher argues any political party wanting a fairer, more productive New Zealand needs to address the issue of the taxation of capital
The 3 key issues for any Labour govt appointed tax working group
Terry Baucher looks into what the agenda should be for a tax working group, who the group's members could be, and whose interests they should consider
by Terry Baucher
87
Terry Baucher looks into what the agenda should be for a tax working group, who the group's members could be, and whose interests they should consider
Cryptocurrencies and taxing the leading edge of change
Terry Baucher says the growth of cryptocurrencies underlines the need for comprehensive tax reform in NZ especially in relation to capital
by Terry Baucher
15
Terry Baucher says the growth of cryptocurrencies underlines the need for comprehensive tax reform in NZ especially in relation to capital
Ad hoc approach to taxing capital gains 'unsustainable'
Terry Baucher on why KiwiSaver and Bitcoin mean some form of comprehensive capital taxation is inevitable
by Terry Baucher
22
Terry Baucher on why KiwiSaver and Bitcoin mean some form of comprehensive capital taxation is inevitable
BEPS proposals mean hasta la vista to foreign trusts
Terry Baucher questions whether the Government's adoption of the OECD inspired BEPS initiative will be undermined by a lack of IRD staff to enforce it
by Terry Baucher
3
Terry Baucher questions whether the Government's adoption of the OECD inspired BEPS initiative will be undermined by a lack of IRD staff to enforce it
New Zealand’s tax settings in an international context
Terry Baucher says that families struggling to meet bills suffer from a lack of income, not over-taxation. Boosting incomes would be far more effective than an ill-defined tax break
by Terry Baucher
65
Terry Baucher says that families struggling to meet bills suffer from a lack of income, not over-taxation. Boosting incomes would be far more effective than an ill-defined tax break
Budget 2017 Oprah Edition; 'You get a prize and you get a prize'
Terry Baucher says nearly everyone gets something in Steven Joyce's election year Budget, but he's surprised the threshold for the top tax rate of 33% remains unchanged at $70,000
by Terry Baucher
28
Terry Baucher says nearly everyone gets something in Steven Joyce's election year Budget, but he's surprised the threshold for the top tax rate of 33% remains unchanged at $70,000
A taxing problem
Terry Baucher on how a change in tax law caused the current housing crisis
by Terry Baucher
22
Terry Baucher on how a change in tax law caused the current housing crisis
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
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
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
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
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
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
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
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
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
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
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
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
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'
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
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
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
by Terry Baucher
1
Terry Baucher says the Government's new property tax moves may introduce more confusion to an already confused landscape