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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

under staffed
Te wiki o te tāke – why the cost of living payment process is a bit of a mess
Te wiki o te tāke insights from the Budget information release, the IRS is a big winner in Biden’s tax proposals and Inland Revenue writes off $100 million
by Terry Baucher
17
Te wiki o te tāke insights from the Budget information release, the IRS is a big winner in Biden’s tax proposals and Inland Revenue writes off $100 million
how incomes are taxed, spent and saved
Te wiki o te tāke – death, taxes, the cost-of-living payment, and Donald Trump
Te wiki o te tāke – because tax is basically about politics (benefits for your supporters, paid for by your opponents), there are fights over the cost of living payments, who will pay for climate adaption, trusts, and who can unethically rort the system
by Terry Baucher
12
Te wiki o te tāke – because tax is basically about politics (benefits for your supporters, paid for by your opponents), there are fights over the cost of living payments, who will pay for climate adaption, trusts, and who can unethically rort the system
A big stick
Te wiki o te tāke; Using a big stick for avoided taxes. Is one also needed for excess profits?
Te wiki o te tāke – The IRD explains when business losses can be carried forward, applies the blowtorch to a director over tax debts. And what about windfall taxes?
by Terry Baucher
3
Te wiki o te tāke – The IRD explains when business losses can be carried forward, applies the blowtorch to a director over tax debts. And what about windfall taxes?
types of buildings
Te wiki o te tāke; Tax deductibility for building depreciation gets clarified
Te wiki o te tāke: Depreciating buildings; who are taxed the heaviest? and the OECD says housing should be taxed
by Terry Baucher
26
Te wiki o te tāke: Depreciating buildings; who are taxed the heaviest? and the OECD says housing should be taxed
trotter-gangs
Te wiki o te tāke; IRD to ignore gang tax evasion?
Te wiki o te tāke: Using tax law against gangs, OECD tax coordination on MNCs, Ireland's tax risks, IRD back liquidating defaulters, & more
by Terry Baucher
17
Te wiki o te tāke: Using tax law against gangs, OECD tax coordination on MNCs, Ireland's tax risks, IRD back liquidating defaulters, & more
Talk to the IRD if you have payment difficulties
Te wiki o te tāke; IRD refocuses on recalcitrant tax payers
Te wiki o te tāke; IRD targets overdue tax debt, GST on directors fees. Tax take rising. RBNZ analyses housing
by Terry Baucher
4
Te wiki o te tāke; IRD targets overdue tax debt, GST on directors fees. Tax take rising. RBNZ analyses housing
two way tax information sharing
Te wiki o te tāke; Global information sharing gets serious
Te wiki o te tāke; Focus on international tax - getting serious about foreign income compliance; a $70 mln win over Big Tobacco. And how are we going to pay for our roads in the future?
by Terry Baucher
3
Te wiki o te tāke; Focus on international tax - getting serious about foreign income compliance; a $70 mln win over Big Tobacco. And how are we going to pay for our roads in the future?
tax haven
Te wiki o te tāke; Big tech's transfers out of the NZ tax base
Te wiki o te tāke; Shining some light on the impenetrable maze of the financial arrangements regime; Inland Revenue brings estate agents into line; Google NZ's latest results show the need for international tax reform
by Terry Baucher
4
Te wiki o te tāke; Shining some light on the impenetrable maze of the financial arrangements regime; Inland Revenue brings estate agents into line; Google NZ's latest results show the need for international tax reform
unequal justice
'Inland Revenue ... presides over a tax administration which is weighted in its favour. It is reluctant to see that change'
Te wiki o te tāke: land taxation, is the disputes process fair and how much tax could legalising cannabis yield?
by Terry Baucher
4
Te wiki o te tāke: land taxation, is the disputes process fair and how much tax could legalising cannabis yield?
Tax inspection
Te wiki o te tāke: A step back perhaps, but the IRD stays focused on tax avoidance structures
Te wiki o te tāke: Inland Revenue backs away temporarily from controversial proposals targeting tax avoidance, tax and the first Emissions Reduction Plan, and delays mount for the OECD's ambitious tax plan
by Terry Baucher
Te wiki o te tāke: Inland Revenue backs away temporarily from controversial proposals targeting tax avoidance, tax and the first Emissions Reduction Plan, and delays mount for the OECD's ambitious tax plan
Superyacht
Te wiki o te tāke: more details about the Cost of Living Payment, mileage claims - and a windfall wealth tax?
Terry Baucher reviews new details around the Cost of Living Payment, looks at wealth taxes and windfall profits taxes, updates the car travel reimbursement rates, and notes the longer-term perils of cheating on GST transactions
by Terry Baucher
28
Terry Baucher reviews new details around the Cost of Living Payment, looks at wealth taxes and windfall profits taxes, updates the car travel reimbursement rates, and notes the longer-term perils of cheating on GST transactions
call center stress
Te wiki o te tāke: some key updates on how tax may affect you
Te wiki o te tāke; Will the IRD be able to deliver the cost-of-living payment? Potentially unwelcome GST surprise for farmers selling up. The latest developments from the OECD
by Terry Baucher
3
Te wiki o te tāke; Will the IRD be able to deliver the cost-of-living payment? Potentially unwelcome GST surprise for farmers selling up. The latest developments from the OECD
budget3
Cost of living payment the big news from the Budget
Te wiki o te tāke Budget Special – no big tax surprise but Inland Revenue gets some extra funding
by Terry Baucher
64
Te wiki o te tāke Budget Special – no big tax surprise but Inland Revenue gets some extra funding
Tax gears
Tax gears change relentlessly
Te wiki o te tāke week; Consulting on international tax, a new CEO. Consulting on Working for Families, and a look ahead to the budget. All this plus the Rolling Stones
by Terry Baucher
12
Te wiki o te tāke week; Consulting on international tax, a new CEO. Consulting on Working for Families, and a look ahead to the budget. All this plus the Rolling Stones
Tax inspection
Under the microscope
Te wiki o te tāke; Inland Revenue gets ready for tax filing season, puts recipients of COVID-19 support payments under the microscope. Insights into the composition of the Top 0.1%
by Terry Baucher
2
Te wiki o te tāke; Inland Revenue gets ready for tax filing season, puts recipients of COVID-19 support payments under the microscope. Insights into the composition of the Top 0.1%
dp
David Parker and tax principles
Te wiki o te tāke - the Minister of Revenue goes back to first principles as the final due date for submissions on two controversial proposals illustrates why, and the IRS drops the ball
by Terry Baucher
55
Te wiki o te tāke - the Minister of Revenue goes back to first principles as the final due date for submissions on two controversial proposals illustrates why, and the IRS drops the ball
money falling out of bag
Te wiki o te tāke: The IRD pushes deeper into looking at trusts
Te Wiki o te tāke; Higher interest rates on unpaid tax; extended reporting requirements for trusts; and the potential New Zealand tax implications of a British political scandal
by Terry Baucher
10
Te Wiki o te tāke; Higher interest rates on unpaid tax; extended reporting requirements for trusts; and the potential New Zealand tax implications of a British political scandal
Collecting tax debt
Te wiki o te tāke: Bright line test unique, taxes on cryptos coming, marginal rate problems still not sorted
Te wiki o te tāke; comparing New Zealand’s taxation of property with other countries; OECD heralds a clampdown on crypto-assets; and another warning from Inland Revenue about attempts to manipulate income to avoid the 39% tax rate
by Terry Baucher
9
Te wiki o te tāke; comparing New Zealand’s taxation of property with other countries; OECD heralds a clampdown on crypto-assets; and another warning from Inland Revenue about attempts to manipulate income to avoid the 39% tax rate
Complexity
Te wiki o te tāke: Tax complexity grows
Te wiki o te tāke; Interest limitation and bright-line test changes now enacted, guidance to help find your way through the maze of the financial arrangements rules, and the Australian Budget might give the IRD ideas
by Terry Baucher
18
Te wiki o te tāke; Interest limitation and bright-line test changes now enacted, guidance to help find your way through the maze of the financial arrangements rules, and the Australian Budget might give the IRD ideas
A big stick
Te wiki o te tāke: The IRD wants a bigger rākau
Terry Baucher assesses the IRD's proposal for a big stick to counter top tax rate avoidance, potential tax changes make a difference to the cost of living, and what you should do to get ready for tax year end
by Terry Baucher
18
Terry Baucher assesses the IRD's proposal for a big stick to counter top tax rate avoidance, potential tax changes make a difference to the cost of living, and what you should do to get ready for tax year end
pushback
Te wiki o te tāke: tackling controversy head-on
The IRD pushes on into regulating controversial areas like interest deduction limitation rules, taxing the gig economy, trusts, and top tax rate anti-avoidance measures. Terry Baucher reviews
by Terry Baucher
3
The IRD pushes on into regulating controversial areas like interest deduction limitation rules, taxing the gig economy, trusts, and top tax rate anti-avoidance measures. Terry Baucher reviews
Departing by air
Te wiki o te tāke: Are those COVID-19 related costs deductible?
Terry Baucher looks at whether COVID-19 related costs are tax-deductible, and where tax administration is heading. And he reminds those planning to migrate to check for tax traps before you leave
by Terry Baucher
Terry Baucher looks at whether COVID-19 related costs are tax-deductible, and where tax administration is heading. And he reminds those planning to migrate to check for tax traps before you leave
IRD with eye on remote working
Te wiki o te tāke: WFH clarifications, pension complexities, and incentives for honesty
Terry Baucher on the latest Inland Revenue guidance on non-resident employers, calculating foreign tax credits, and whether the proposed social insurance scheme could incentivise more honest tax filings
by Terry Baucher
3
Terry Baucher on the latest Inland Revenue guidance on non-resident employers, calculating foreign tax credits, and whether the proposed social insurance scheme could incentivise more honest tax filings
stay in your lane
Te wiki o te tāke: social insurance, Inland Revenue is watching, and the tax changes the OECD recommends
Terry Baucher assesses the proposed income insurance scheme, the IRD's view on those who respond to the 39% disincentive, and the OECD's view on how we tax ourselves
by Terry Baucher
12
Terry Baucher assesses the proposed income insurance scheme, the IRD's view on those who respond to the 39% disincentive, and the OECD's view on how we tax ourselves
Maze
Te wiki o te tāke - what’s ahead in the world of tax this year
Terry Baucher looks at what’s ahead in the world of tax this year and finds some big issues, some lingering from the past, and some new ones to be grappled with
by Terry Baucher
24
Terry Baucher looks at what’s ahead in the world of tax this year and finds some big issues, some lingering from the past, and some new ones to be grappled with