Practice areas

Patterson Legal can assist with all facets of commercial and business taxation law in New Zealand. Learn about our practice areas below. 

Tax Advice & Disputes

David has a proven track record of delivering the best possible outcomes for his clients. Specialising in all aspects of income tax and GST, you can trust David to handle your tax concerns with expert advice and personalised service. Whether you’re dealing with complex tax issues, disputes with IRD, seeking strategic guidance or wanting tax assurance in bringing about complex commercial transactions, David’s breadth of knowledge ensures you and your organisation are in capable hands. His specialties include:

  • Tax Advisory

    David provides strategic guidance on a broad spectrum of tax matters. His advice and informed legal opinions help navigate the complexities of tax laws, ensuring compliance while optimising tax efficiency.

  • Tax Aspects and Drafting of Legal Documentation

    David's expertise extends to integrating tax considerations into legal documents. He expertly drafts documents that address the tax implications for a wide range of transactions. In particular, David focusses on property sales and purchases, business sales and purchases, cross-border investment, and financing.

  • IRD Binding Rulings

    Trust Patterson Legal to assist you with obtaining IRD binding rulings, offering certainty on how tax laws apply to your individual situation so you have peace of mind and clarity for the future.

  • IRD Tax Audits and Tax Disputes

    Navigating an IRD tax audit or dispute can be daunting, but with David Patterson's expertise, you’ll have a trusted advocate by your side. David offers strategic advice, representation, and practical solutions to resolve tax disputes efficiently, minimizing disruption to your business.

  • Tax Submissions

    David has a wealth of experience in preparing and presenting persuasive tax submissions in relation to tax policy and legislative tax reform to authorities, helping commercial clients achieve favourable outcomes.

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Commercial Law and Taxation

With an expertise developed over 40 years, David has led and been a member of multidisciplinary teams that have delivered complex projects on time and to client requirements. He has given commercial and tax advice on, and negotiated and helped document, a wide range of commercial arrangements — including financings, acquisitions, cross border investment, movements of tax residence, business succession planning, shareholder agreements, employee share schemes, governance and ownership arrangements, and use of family trusts.


Where necessary and/or desirable, David also has a wide network of top quality specialist commercial lawyers in other firms who will work in collaboration with Patterson Legal to complete commercial transactions.

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Government Submissions 

Submissions to government on policy/implementation and to Parliament on legislation


Patterson Legal will make submissions on policy issues and legislation with the aim of helping to move the dial on an ambitious New Zealand that maximises opportunities for all Kiwis to shine their light. This is built on a foundation of submitting to Government/Parliament on tax policy/tax bills over a 30 year period; and roles as a member of the Government Tax Review 2001 and as Chair National Party Policy Consultation (2004-2019, 2023).

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“Advocacy requires more than knowledge; it requires heart.” 

- Thurgood Marshall.

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