Ralph is a litigation partner. He has an established track record for grappling with complex issues and providing practical solutions to clients within a short timeframe.

Ralph is a forthright advocate with a depth of experience and sound commercial judgment. In addition to his regular appearances in Court, he represents clients in arbitrations, mediations, expert determinations and before regulatory bodies, such as the Financial Markets Authority and the Commerce Commission.

He is one of New Zealand's leading practitioners in restructuring large corporations and other entities including property companies, unit trusts, and reinsurance companies, by court-approved arrangements. This experience includes two very significant corporate restructurings to separate business units within the Fletcher Challenge and Fisher & Paykel groups.

Ralph also performs the litigation counsel role in tax challenge proceedings against the Commissioner of Inland Revenue, and in this capacity, draws on his knowledge of accounting standards and principles. He is the leading expert on fire service levies payable under the Fire Service Act and acts on disputes with the Fire Service Commission.

He is a member of the government-appointed External Reporting Board.

Chambers Asia Pacific 2013 ranks Ralph as a leading dispute resolution and insurance lawyer, stating he demonstrates "an excellent ability to understand complex business concepts," and a "commitment to a high level of service." The previous edition notes that he "is one of the team's most respected individuals" and praised by clients as "a forthright litigator who understands what you're trying to achieve and appreciates when something is worth taking forward and when it isn't." Ralph is also recognised as a leading individual in dispute resolution in the Asia Pacific Legal 500 2012/2013, in which he is described as "smart and agile". The previous edition notes him as being a "very sharp, savvy and strategic litigator".

Qualifications

BCom, LLB, University of Auckland

Admitted

1985 New Zealand

Publications

Contact

Email: Ralph Simpson

DDI: +64 9 916 8930

Mobile: +64 21 632 810

Download Vcard: Vcard for Ralph Simpson

Areas of Expertise

Work Highlights

Insurance Brokers Association of New Zealand Inc & ors v New Zealand Fire Service Commission
(CIV 2011-404-3468, Heath J, 17 December 2012) – Successful proceedings for declaratory judgments regarding the interpretation and application of the levy provisions of the Fire Service Act 1975 to two classes of material damage contracts of insurance. This was a test case of considerable importance to the insurance sector.

Commissioner of Inland Revenue v Stiassny & ors
(Supreme Court, SC21/2012, McGrath, William Young, Chambers, Gault, Blanchard JJ) – Unsuccessful proceeding for recovery of GST payment made under a mistake of fact and law.

Sovereign Assurance Company Limited v Commissioner of Inland Revenue
(CIV 2005-404-6802, Dobson J, 19 July 2012) – Unsuccessful tax challenge proceeding for Commissioner’s disallowance of tax deductions claimed on commission repayments made under life reinsurance treaties. The matter is now under appeal to the Court of Appeal. The appeal is to be heard in 2013.

Alesco New Zealand Limited v Commissioner of Inland Revenue (CIR) (No 2)
(CIV-2009-404-002145, CIV-2009-404-004528, CIV-2010-404-004693, CIV-2011-404-004025, Heath J, 12 December 2011; CA53/2-12, Court of Appeal, 5 March 2013) – Unsuccessful tax challenge to tax avoidance assessment. Currently under appeal to the Supreme Court.

Trustees Executors Limited v QBE, Willis and Vero
(CIV 2011-404-2956) – Acted for Willis on the defence of a professional negligence claim. The matter was settled in 2012.

Portfolio Mortgage Company Limited v New Zealand Guardian Trust Company Limited
(CIV 2011-404-7650) – Acted for NZGT on contractual claim under a funding factility.  The matter was settled in 2012.

Niagara Sawmilling Company Limited v Carter Holt Harvey Limited
(High Court Invercargill, CIV-2010-425-147, Whata J, 15 March 2012) – Successful defence of a claim to remove a clause imposing a 10% cap on rent reviews.

Lessees of Shed 24 Princes Wharf v Dockland Apartments Leases Limited
(Arbitration, Fisher QC, 19 March 2012) – Successful defence of a claim that Dockland pay for the costs of repairs and maintenance of high quality waterfront apartments.

Commerce Commission v Carter Holt Harvey Limited
(High Court Auckland, CIV-2006-404-6595) – Settlement of long-running claim under the Fair Trading Act 1986 relating to allegedly mis-graded timber. The litigation included civil proceedings and criminal charges, and included judgments from the Court of Appeal and Supreme Court on the interpretation and application of the limitation period in the Act.

Commerce Commission v Carter Holt Harvey Limited & Ors
Lengthy investigation and proceedings alleging breach of the Commerce Act in the corrugated packaging industry. The Commission was ultimately persuaded that the allegations were without merit.