Rachel is an experienced litigator specialising in public and commercial law.

Prior to joining the independent bar in 2016, Rachel was Crown Counsel in Crown Law’s Revenue Team where she was involved in a number of significant and high-profile tax cases. Rachel’s recent legal work covers a broad range of areas including: public and administrative law, Māori/Crown relations, tax litigation, child support, company law, tort based claims, Official Information and privacy law, Customs and Excise law, Coroners’ inquests, ACC appeals, employment law and independent inquiries and reviews. Rachel’s litigation experience includes trial and appellate work and she has experience acting as amicus curiae.


Examples of Rachel’s recent experience include:

  • Public law/administrative law
    Advice and representation on a broad range of public law and administrative law claims, including judicial review involving Bill of Rights issues, social security matters, fisheries, animal welfare, land and constitutional issues. Recent judgments include: Stafford v Attorney-General & Ors [2021] NZHC 335, Stafford v Accident Compensation Corporation [2020] NZCA 164; and [2018] NZHC 488; [2018] NZHC 218; and [2018] 2 NZLR 861, NZALA & SAFE v Attorney-General & NAWAC [2020] NZHC 3009, Vogel v Commissioner of Crown Lands [2018] NZHC 953; (2018) 19 NZCPR 661, Edwards v Attorney-General [2017] NZHC 3180, Keelan v General Manager of Veteran’s Affairs New Zealand [2016] NZHC 1869, Taylor v Chief Executive of Department of Corrections [2015] NZCA 477; [2015] NZAR 1648.
  • Maori/Crown relations
    Advice and representation in relation to the recognition of Māori customary interests in the foreshore and seabed pursuant to the Marine and Coastal Area (Takutai Moana) Act 2011, including representing the Attorney-General in the High Court in 2020 in respect of an application made by the late Claude Edwards on behalf of Te Whakatōhea (CIV-2011-485-817), and in 2021 in respect of an application made by The Trustees of the Ngāti Pahāuwera Development Trust (CIV-2011-485-821).
  • Tax litigation
    Advice and representation on a broad range of areas including tax administration, tax avoidance, capital/revenue, land transactions, GST and child support. Recent judgments include: Mawhinney v Commissioner of Inland Revenue [2020] NZSC 81; and [2020] NZCA 112; (2020) 29 NZTC 24-064; and [2019] NZHC 553; (2019) 29 NZTC 24-006; and [2018] NZHC 2604, Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075, Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSC 91; [2017] 1 NZLR 155, Lay v Commissioner of Inland Revenue [2015] NZHC 2962; [2016] NZFLR 603, TRA 003/15 [2016] NZTRA 07, Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2014] NZCA 349, Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue (CA51/2014 and CA55/2014), 5 August 2014, Alesco New Zealand Ltd [2013] NZCA 40; [2013] 2 NZLR 175.
  • Company law
    Advice and representation on Company Law and equitable remedies. Recent judgments include: Vance v Vey Group Ltd [2020] NZCA 232; (2020) NZCCLR 24, and [2018] NZHC 1994.
  • Employment law
    Advice and representation on a broad range of employment law matters, including conducting independent investigations/reviews.
  • ACC
    Advice and representation on ACC appeals and reviews.
  • Tort based claims
    Advice and representation involving nuisance and trespass in Ward Ranch Ltd v Minister of Conservation [2018] NZHC 2893; [2019] NZAR 210.
  • Court appointments
    Chief Executive of the New Zealand Customs Service v Hutchinson [2021] NZCA 45; and [2019] NZHC 3147 (amicus curiae), Chief Executive of the Ministry of Social Development v Genet [2016] NZHC 2541 (amicus curiae), Brown v Hallet [2016] NZHC 2861 (Counsel for minor and unborn grandchildren)

Professional memberships

  • Member, NZ Bar Association
  • Member, NZLS Wellington Branch Ethics Committee
  • Member, Wellington Medico Legal Society

Seminars and presentations

  • Presenter, NZLS seminar “Public Law Claims – Remedies” (2019)
  • Presenter, Legalwise seminar “Public Law: High Court and Legislative Highlights” (2018)
  • Presenter, Legalwise seminar “Electronic casebooks: High Court Rules and Process (2017)
  • Presenter, NZICA tax conference “NZ Tax Residency for Companies” (2015)
  • Presenter, NZLS tax conference “NZ Tax Residency for Companies” (2014)

Contact Rachel Roff

Level 1 Solnet House
70 The Terrace
PO Box 611
Wellington 6140
Mobile: +64 21 937 851