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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

US Budget box
Te wiki o te tāke: Digging around in the UK Budget
The New Zealand Tax Podcast - a historic UK Budget with implications worldwide, and IRD’s crackdown continues
by Terry Baucher
1
The New Zealand Tax Podcast - a historic UK Budget with implications worldwide, and IRD’s crackdown continues
tax papers
Te wiki o te tāke: FIF complexity traps
The New Zealand Tax Podcast – foreign investment fund stats indicate non-compliance; and the winners of this year's Tax Policy Charitable Trust Scholarship
by Terry Baucher
5
The New Zealand Tax Podcast – foreign investment fund stats indicate non-compliance; and the winners of this year's Tax Policy Charitable Trust Scholarship
taxes
Te wiki o te tāke: Time for KiwiSaver 2.1
The New Zealand Tax Podcast – Coleman calls for a better KiwiSaver, PM gets it wrong on KiwiSaver, privacy busted on IRD tax deduction Notices, tip-off & audits
by Terry Baucher
27
The New Zealand Tax Podcast – Coleman calls for a better KiwiSaver, PM gets it wrong on KiwiSaver, privacy busted on IRD tax deduction Notices, tip-off & audits
Tax Law Commission
Te wiki o te tāke: Is it time for a Tax Law Commission?
The New Zealand Tax Podcast – Matthew Handford makes the case for establishing a Tax Law Commission as a way to stop the erosion of the Generic Tax Policy best-practice processes
by Terry Baucher
2
The New Zealand Tax Podcast – Matthew Handford makes the case for establishing a Tax Law Commission as a way to stop the erosion of the Generic Tax Policy best-practice processes
tax rates rise
Te wiki o te tāke: Tax rates around the world & ACC
The New Zealand Tax Podcast: latest OECD report shows tax rates around the world on the increase; ACC cracks down on overseas earners; how Australians apparently get bigger tax refunds
by Terry Baucher
5
The New Zealand Tax Podcast: latest OECD report shows tax rates around the world on the increase; ACC cracks down on overseas earners; how Australians apparently get bigger tax refunds
Capital Gains Tax - yes or no
Te wiki o te tāke: IRD & FBT
The New Zealand Tax Podcast: FBT and motor vehicle travel between home and work, the two-pillar solution for international tax inches forward. And the capital gains tax debate gets spicier
by Terry Baucher
13
The New Zealand Tax Podcast: FBT and motor vehicle travel between home and work, the two-pillar solution for international tax inches forward. And the capital gains tax debate gets spicier
tax
Te wiki o te tāke: Inland Revenue ramping up investigation activities
The New Zealand Tax Podcast - is the current GST threshold holding back business and leading to tax evasion? More evidence of Inland Revenue’s crackdown on non-compliance. And new research fuels the debate about taxing capital
by Terry Baucher
33
The New Zealand Tax Podcast - is the current GST threshold holding back business and leading to tax evasion? More evidence of Inland Revenue’s crackdown on non-compliance. And new research fuels the debate about taxing capital
Looking at tax from all angles
Te wiki o te tāke: The question of taxing capital is back on the agenda
The New Zealand Tax Podcast – taxing capital back on the agenda; should the NZ Super Fund be tax exempt; who is Inland Revenue sharing our data with; and a bad week in the European courts for Apple & Google
by Terry Baucher
50
The New Zealand Tax Podcast – taxing capital back on the agenda; should the NZ Super Fund be tax exempt; who is Inland Revenue sharing our data with; and a bad week in the European courts for Apple & Google
Te wiki o te tāke: How to make FBT simpler for SMEs
The New Zealand Tax Podcast – a proposal for a simplified fringe benefit tax regime for small businesses
by Terry Baucher
4
The New Zealand Tax Podcast – a proposal for a simplified fringe benefit tax regime for small businesses
dominant tax officer
Te wiki o te tāke: A new tax bill & IRD out door knocking
The New Zealand Tax Podcast - a new tax bill, insights from Inland Revenue’s transfer pricing questionnaires, and the IRD comes knocking
by Terry Baucher
The New Zealand Tax Podcast - a new tax bill, insights from Inland Revenue’s transfer pricing questionnaires, and the IRD comes knocking
Map
Te wiki o te tāke: Is the IRD using the right benchmarks?
The New Zealand Tax Podcast - Inland Revenue consults on the future structure of the tax system, comparing NZ with OECD averages which are dominated by the Europeans
by Terry Baucher
6
The New Zealand Tax Podcast - Inland Revenue consults on the future structure of the tax system, comparing NZ with OECD averages which are dominated by the Europeans
Truncheon
Te wiki o te tāke: The IRD is showing a harder edge
The New Zealand Tax Podcast: Inland Revenue cranks up the pressure on liquor outlets, issues draft guidance on the taxation of share investments. And tax and the Olympics - a cautionary tale involving the rapper Snoop Dogg
by Terry Baucher
3
The New Zealand Tax Podcast: Inland Revenue cranks up the pressure on liquor outlets, issues draft guidance on the taxation of share investments. And tax and the Olympics - a cautionary tale involving the rapper Snoop Dogg
the intellectual challenge of tax
Te wiki o te tāke: A 20 year retrospective & look-through companies
The New Zealand Tax Podcast: Terry Baucher looks back at his last 20 years in tax, after looking at the latest on look-through companies
by Terry Baucher
2
The New Zealand Tax Podcast: Terry Baucher looks back at his last 20 years in tax, after looking at the latest on look-through companies
Pay as you go withholding tax
Te wiki o te tāke: Addressing the 'tax gap'
The New Zealand Tax Podcast: Matthew Seddon suggests imposing withholding taxes on organisations that engage independent contractors, including through electronic marketplaces
by Terry Baucher
5
The New Zealand Tax Podcast: Matthew Seddon suggests imposing withholding taxes on organisations that engage independent contractors, including through electronic marketplaces
shared ownership options
Te wiki o te tāke: Housing, immigration & taxing multinationals
[updated]
The New Zealand Tax Podcast: Shared homeownership and housing affordability. And is our international tax regime turning migrants away?
by Terry Baucher
5
The New Zealand Tax Podcast: Shared homeownership and housing affordability. And is our international tax regime turning migrants away?
Handy man, tradie
Te wiki o te tāke: Of progress and enforcement
The New Zealand Tax Podcast: The latest OECD corporate tax statistics show rates stabilising after 20 years of decline, & more action from Inland Revenue against tax fraudsters
by Terry Baucher
The New Zealand Tax Podcast: The latest OECD corporate tax statistics show rates stabilising after 20 years of decline, & more action from Inland Revenue against tax fraudsters
Hungry bear
Te wiki o te tāke: IRD 'like a bear that has just woken up ... and it's hungry'
The New Zealand Tax Podcast: An in-depth look at the 'high-performing' Inland Revenue as it emerges from hibernation
by Terry Baucher
4
The New Zealand Tax Podcast: An in-depth look at the 'high-performing' Inland Revenue as it emerges from hibernation
pay up or else
Te wiki o te tāke: Pay up, or else ...
The New Zealand Tax Podcast - Inland Revenue’s Gathering Storm targets cryptoasset investors and traders
by Terry Baucher
8
The New Zealand Tax Podcast - Inland Revenue’s Gathering Storm targets cryptoasset investors and traders
subdivision
Te wiki o te tāke: Subdivisions, shareholder loans, taxing billionaires
The New Zealand Tax Podcast – Inland Revenue on when subdivisions are GST taxable activities, and the G20’s blueprint for taxing billionaires
by Terry Baucher
5
The New Zealand Tax Podcast – Inland Revenue on when subdivisions are GST taxable activities, and the G20’s blueprint for taxing billionaires
close scrutiny
Te wiki o te tāke: Scrutiny of our tax policy
The New Zealand Tax Podcast – The Minister of Finance hints at review of charitable tax exemption; Inland Revenue targets smaller liquor outlets; How effective marginal tax rates act as disincentives
by Terry Baucher
18
The New Zealand Tax Podcast – The Minister of Finance hints at review of charitable tax exemption; Inland Revenue targets smaller liquor outlets; How effective marginal tax rates act as disincentives
extreme income tax rates
Te wiki o te tāke: Don't like the 39% tax rate? Low income tax rates could be four times that
The New Zealand Tax Podcast - the awkward discussion we’re not having. And Budget papers reveal how some could now have an effective tax rate of 128% - or even more
by Terry Baucher
33
The New Zealand Tax Podcast - the awkward discussion we’re not having. And Budget papers reveal how some could now have an effective tax rate of 128% - or even more
NW
Giving with one hand, taking with the other
Te wiki o te tāke – The New Zealand Tax Podcast Budget Special; Tax cuts delivered, but watch out student loan borrowers
by Terry Baucher
53
Te wiki o te tāke – The New Zealand Tax Podcast Budget Special; Tax cuts delivered, but watch out student loan borrowers
one to another
Te wiki o te tāke: With big promises to pay for, eyes are on where the money will come from
[updated]
The New Zealand Tax Podcast – Budget preview: What might Inland Revenue get funding for and how Nicola Willis could raise $400 million
by Terry Baucher
113
The New Zealand Tax Podcast – Budget preview: What might Inland Revenue get funding for and how Nicola Willis could raise $400 million
sneaking away
Te wiki o te tāke: Paying a fair share
The New Zealand Tax Podcast: Major tax cuts in the Australian Budget; the problem with Facebook; and Treasury suggests a capital gains tax as part of 'structural reform'
by Terry Baucher
1
The New Zealand Tax Podcast: Major tax cuts in the Australian Budget; the problem with Facebook; and Treasury suggests a capital gains tax as part of 'structural reform'
tax rate steps
Te wiki o te tāke: Expectations for updated tax thresholds rise
The New Zealand Tax Podcast: The Finance Minister confirms tax thresholds will rise, the OECD calls for a capital gains tax, and reflections on 40 years working in tax
by Terry Baucher
62
The New Zealand Tax Podcast: The Finance Minister confirms tax thresholds will rise, the OECD calls for a capital gains tax, and reflections on 40 years working in tax