Cone Marshall Ltd

Auckland, New Zealand


Geoffrey Cone
LLB, DP L (Hons), TEP, CTA

President and Treasurer of the Board of Directors+ 1 510 935 8897

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Geoffrey Cone is a leading international trust and tax planning attorney, and the founder and Senior Principal of Cone Marshall Limited. Cone is a respected authority in his industry, and as such, has shared his vast knowledge and expertise in publications such as Trusts & Trustees, Rothschild Trust Review, New Zealand Law Journal, among many others.

Additionally, he has been a contributing author to the World Trusts Survey and International Trust Disputes (both Oxford University Press), Law of Offshore Jurisdictions, International Trusts Guide, and Trident Guide to International Trusts. Cone began practicing commercial litigation as well as tax and trust advisory work in 1980.As Partner and Chairman of Partners at a leading Christchurch law firm, his tenure was marked by cases at all levels of the New Zealand courts as leading counsel and the Privy Council in London.

Later, Cone took his comprehensive litigation and advisory experience and further applied it by serving as a litigator in the British West Indies for two years. In 1998, he returned to New Zealand to establish his own firm, Cone and Co., which would later be transformed to Cone Marshall Limited in 2007. Cone’s long and illustrious career has made him a foremost international trust and tax planning figure, which is why some of the world’s wealthiest families, most prominent banks, and respected lawyers and advisors entrusted his firm their work and assets.

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Fundador e Diretor Sênior, Cone Marshall Limited

Geoffrey Cone é um advogado importante na área de trusts e gestão patrimonial internacional. Fundador e Diretor Sênior da Cone Marshall Limited, na Nova Zelândia, Geoffrey é uma autoridade respeitada no mercado. Ele tem compartilhado seu conhecimento e experiência em publicações internacionais como a Revista Trusts & Trustees, Rothschild Trust Review, New Zealand Law Journal, entre muitas outras.

Além disso, Geoffrey tem contribuído para a Pesquisa Mundial sobre Trusts e Disputas Internacionais sobre Trusts (ambas pela Oxford University Press), Law of Offshore Jurisdictions, International Trusts Guide, e Trident Guide to International Trusts.

Geoffrey começou sua carreira na área contenciosa commercial e na consultoria tributária e de trusts em 1980. Como sócio e sócio-diretor de um reconhecido escritório de advocacia neozelandês, capitaneou casos em todos os níveis da Justiça Neozelandesa, bem como, no Conselho Privado do Reino Unido, em Londres. Posteriormente, ele aplicou seu conhecimento e experiência em consultoria e contencioso, trabalhando por dois anos como advogado nos territórios britânicos no Caribe. Em 1998, retornou à Nova Zelândia para começar seu próprio escritório, Cone and Co., o qual se transformou em Cone Marshall Limited em 2007.
A trajetória de Geoffrey Cone o tornou um dos profissionais mais respeitados do mercado de trusts e gestão patrimonial internacional e, por esse motivo, algumas das mais bem sucedidas família do mundo, bem como as grandes instituições financeiras e escritórios de advocacia e consultoria, confiam a ele seu trabalho e seu patrimônio.

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Presidente y tesorero del directorio

Geoffrey Cone es un destacado abogado en materia de trusts internacionales y planificación impositiva, y es el fundador y director principal de Cone Marshall Limited. El Sr. Cone es una respetada autoridad dentro de su industria, y como tal, ha compartido su vasto conocimiento y expertisse en publicaciones tales como “Trusts & Trustees”, “Rothschild Trust Review”, y “New Zealand Law Journal” entre otras.

Asimismo, ha contribuido con “the World Trusts Survey” e “International Trust Disputes” (ambas pertenecientes a la prensa de la Universidad de Oxford), “Law of Offshore Jurisdiction”, “International Trusts Guide” y “Trident Guide to International Trusts”. El sr. Cone comenzó su carrera como litigante en materia comercial y como asesor impositivo y en materia de trusts en la década de 1980. Como socio y presidente de socios de una destacada firma de Christchurch, su experiencia fue marcada por casos en todos los niveles en los juzgados neozelandeses como un destacado asesor y en el Consejo Privado de Londres.
Luego, el Sr. Cone tomó su vasta experiencia como litigante y asesor y la aplicó sirviendo como litigante en las Indias Occidentales Británicas por dos años. En 1998 regresó a Nueva Zelanda para constituir su propia firma: Cone and Co., la cual luego sería reconvertida en “Cone Marshall Limited” en el año 2007. La larga e ilustrativa carrera del Sr. Cone lo ha convertido en una figura principal en planificación impositiva y trusts internacionales, motivo por el cual algunas de las familias más acaudaladas del mundo, principales bancos y respetados abogados y asesores le han encargado a su firma sus trabajos y activos.

Karen Marshall
LLB, TEP, Notary Public

Partner at Cone Marshall Limited
Director at Cone Marshall HK Limited
+ 64 21 506 732

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Karen Marshall is a Principal at Cone Marshall New Zealand where she serves as Director of the firm. Her experience at the firm dates back to 2004 when she joined Cone at what was then, Cone & Co.

Prior to Cone Marshall, Marshall specialized in commercial litigation at a prominent law firm in London for ten years. Marshall has extensive experience managing and administering trusts, addressing issues relating to settlors and their families and advising on same and all aspects of international wealth planning.

Together, supported by a carefully-assembled international team, Cone and Marshall have built one of the most respected international wealth planning and advisory firms in the world.

Claudia Shan

Partner at Cone Marshall Limited
Head of Legal and International Compliance
+64 9 967 2608 or +64 9 307 3950

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Claudia completed her conjoint degrees BCom/LLB at the University of Auckland. Prior to entering practice in a leading New Zealand law firm in 2004, she worked in the Auckland office of Ernst & Young, focusing on tax. She has also worked in the Island of Guernsey, the Channel Islands, for almost 6 years for two leading offshore law firms and was at the time enrolled and admitted to practice as a Solicitor of the Supreme Court of England and Wales. Claudia specialises in all aspects of trust, private client and international wealth planning. Claudia has advised a wide range of clients, both residents and non-residents, on local and foreign trusts, tax residency, asset protection, FATCA, Common Reporting Standards, international tax and trust law issues. She advises clients in respect to asset protection, establishment, administration, restructuring and winding up/termination of clients’ personal, investment and business structures including trusts, companies and limited partnerships. She also advises clients in respect to their compliance, regulatory and anti-money laundering obligations. She has advised many of the leading international trust companies, high net worth individuals, private companies, family businesses, multi-national banks, and globally renowned financial services organisations. Claudia is a full member of the Society of Trust and Estate Practitioners. She has published a number of articles in Private Client Practitioner, Tax Planning International and Trust & Trustees. Since 2013 she is also one of two contributing New Zealand authors to Baker & McKenzie’s LawInContext and the New Zealand chapter of The Private Wealth & Private Client Law Review (the content of which is being licensed to Bloomberg Law and to LexisNexis).

Claire Cooke

Barrister & Solicitor New Zealand+64 9 307 3950

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Claire Cooke was born, raised and educated in South Africa and is fluent in both English and Afrikaans. She completed her BA at Rhodes University and her LLB at Nelson Mandela Metropolitan University and converted her qualifications when she emigrated to New Zealand. Claire holds a practicing certificate issued by the New Zealand Law Society and is a full member of the Society of Trust and Estate Practitioners.

Claire joined Cone Marshall in 2009 and has been mentored by both Karen Marshall and Geoffrey Cone in the area of international trust and tax planning. During her time at the firm, Claire has developed into a competent and skilled advisor who builds a rapport with clients and pays careful attention to their particular circumstances and needs.

Claire is a director of trust companies in the role of trustee. She has a wealth of experience in the trust and tax planning area, particularly with regards to the settlement and management of trusts, companies and limited partnerships in New Zealand and abroad and the migration of companies to and from New Zealand. Claire particularly relishes the challenges associated with the restructuring of existing structures which span over several jurisdictions.


Alexandra Neal

Barrister & Solicitor New Zealand
+ 64 9 967 2614

Dinesh Menon
LLM (Hons), LLB, B Econ, TEP

Senior Associate
Barrister & Solicitor New Zealand
Barrister & Solicitor NSW, Australia
+ 64 9 300 5103

Ziyad Matti

Barrister & Solicitor New Zealand
+ 64 9 909 1892

Solicitors & Law Clerks

Jaya Muthu

Barrister & Solicitor New Zealand+ 64 9 967 2617

May Cheah
LLB (Hons), BCom

Barrister & Solicitor New Zealand
Barrister & Solicitor Malaysia
+ 64 9 909 1899

Brent Wicks

Attorney (South Africa)
+ 64 9 967 2606

Louisa Yockney

Barrister & Solicitor New Zealand
+ 64 9 394 8765

Marijke Taylor

Attorney (South Africa)
+ 64 9 300 5106

Sarah Vercoe
LLB (Hons)

Barrister & Solicitor New Zealand
+ 64 9 307 0042

Trust Officers

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Tani Gogia
LLB, Pg Dip Bus, BA (Economics), Advocate India

Senior Trust Officer
+ 64 9 394 8764

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Compliance Officers

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Pulkit Agrawal

Head of Global Compliance
+ 64 9 967 2604

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Richa Shah
BBA, MBA Int Mgmt

Compliance Officer

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Shamali Nageswaran
BBA (Finance), Pg Dip Bus

Compliance Officer

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Kana Yamaguchi
BPol Sci

Compliance Administrator
+ 64 9 300 5017

Cone Marshall Services Ltd

Auckland, New Zealand

David Apfel
BCompt, ACA

Director & Chief Financial Officer
+ 64 9 967 2605

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David Apfel is an experienced Accounting and Audit professional with over 30 years in the profession.  His professional career has seen him work for both private and public companies at a high level, in a variety of industries.

David started his career with PKF South Africa, one of the largest mid-tier accounting firms in South Africa, providing multi-disciplinary auditing, accounting and business advisory services.  Moving to the UK in 1994, he joined Hamlet Group Plc, a company listed on the London Stock Exchange, as financial controller.

David moved to New Zealand in 2011 and joined Cone Marshall Limited to look after the financial reporting needs of their clients.  Later, becoming a director of Cone Marshall Services Ltd, he helped grow the accounting and tax offerings provided by Cone Marshall.

International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.   David has experience of providing clients in multiple jurisdictions with solutions to their reporting obligations, in particular, South Africa, New Zealand, The United States and the United Kingdom.

During a brief period in his career, David took time off to qualify as an SAP consultant and, using his accounting experience and skills, helped develop training material and deliver end user training for SAP UK.  He is currently a member of Chartered Accountants Australia New Zealand and works as CFO for the Cone Marshall group of companies.

Anna-Marie Schoultz
BCom, Professional Accountant (SA)

Senior Manager
+ 64 9 909 1895

Ian Taylor
BCom, Professional Accountant (SA)

Senior Accountant
+ 64 9 909 1895

Chantell Taylor
BCom (Accounting)

Senior Accountant
+ 64 9 300 7377

Stephanie Tam
B.Comm (Accounting)

Senior Accountant
+ 64 9 300 7380

Kay Hayward
US CPA, B.Comm (Accounting)

Senior Accountant
+ 64 9 309 3950

Minal Hugar
MBA, PGDipBus (Accounting & Finance)

+ 64 9 394 9331