worked in tax firms in NZ and the UK before joining OSBC. In London he worked with Deloitte and Pinsent Masons on high-profile tax disputes such as the Marks & Spencer and Icebreaker cases before returning to NZ to specialise in tax controversy. Sam has acted as counsel with Geoff Clews in matters before the NZ and Cook Islands courts, and closely assists Mr Clews in all aspects of his work. He is a member of the NZ branch of IFA, and edited the chapter on tax disputes in New Zealand Taxation: Principles, Cases and Questions.
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