BA, LL.B (Cantuar)

Sam commenced practice as a barrister after working as a solicitor in large law and professional services firms in New Zealand and the United Kingdom.

Since 2015, Sam has worked closely with leading tax barrister Geoff Clews in all aspects of his practice. That work has traversed all elements of taxpayer advocacy, including tax investigations, tax disputes, tax prosecutions and tax debt recovery. Since working as a barrister Sam has acted in civil and criminal matters in the Taxation Review Authority, District Court, High Court and Court of Appeal in New Zealand, as well as the High Court in the Cook Islands.

Sam is a graduate of the University of Canterbury with bachelors degrees in Arts and Law. He is admitted to practice in New Zealand and in England and Wales, and is a member of the International Fiscal Association and New Zealand Bar Association. He has been an author of the disputes and penalties chapter of New Zealand Taxation: Principles, Cases and Questions since 2016 and co-authored with Geoff Clews the first New Zealand content for the Chambers & Partners Tax Controversy Global Practice Guide.