Michael Avient

   

Practice Overview


Michael Avient has 30-years of experience in tax.  In his previous role as a partner, he has led the London tax investigation teams at a number of top 20 accountancy firms.  During this time, Michael was responsible for litigation policy and strategy and was instructed in leading cases including R (oao Derry) v HMRC [2019] UKSC 19 and R (oao De Silva and another) v HMRC [2017] UKSC 74.  His success in this area led to his team winning awards twice at the Taxation Awards.

Michael is also an acknowledged expert on tax avoidance and has written extensively on the issue in professional journals.  He is also asked regularly to give expert evidence on the subject.

 

Michael accepts instructions in all areas of Chambers expertise from Solicitors, Accountants and Tax Advisers.

 

Recent Instructions

 

-          Advice and appearance in Bankruptcy Court

-          Advice on capital gains exemptions

-          Advice on VAT in relation to licences

-          Advice on VAT in relation to overseas supplies and supply of intermediary services

-          Appeal to FTT in relation to existence of a trade with a view to profit

-          Appeal to FTT in relation to securities transactions

-          Advice and appeal to FTT in relation to trade losses

-          Advice in relation to a film LLP

-          Advice and appearance in Social Security Tribunal

-          Appeal to FTT in relation to film rights trading

-          Junior in relation to a share loss appeal to FTT

 

Qualifications

 

LLB (Law) Cardiff University

Master of Laws (LLM) Southbank University

Association of Tax Technicians

 

Publications

 

01/07/2019

Tax Adviser

Resolving the conflict- loan charge

25/04/2019

Tax Journal

Derry: carry back of share loss relief

11/01/2018

Taxation

A “De Silva” lining

16/11/2017

CCH Daily

Supreme Court rules on validity of claim in De Silva   case

04/08/2016

Tax Journal

Ingenious tax decision

01/05/2016

Tax Adviser

Untangling the Gordion Knot

14/04/2016

Tax Journal

Eclipse appeal to the Supreme Court fails

02/12/2015

Tax Journal

Taking the pledge

 

 

 

01/11/2015

Tax Adviser

Four legs good, two legs bad

22/10/2015

Tax Journal

Degorce: film schemes and trading

01/05/2015

Tax Adviser

Let battle commence

19/02/2015

Economia

Eclipse 35: The aftermath

30/05/2014

Tax Journal

Revisiting loss claims

13/12/2013

Tax Journal

Ask an expert: Payment of tax on trading losses   which are the subject of an enquiry

13/08/2013

Tax Journal

Raising the stakes on tax avoidance

28/03/2013

Tax Journal

Ask an expert: Should my client settle?

06/01/2011

Tax Journal

Swallow: stay pending criminal investigation

12/07/2007

Taxation

The balance of power

16/10/2006

Tax Journal

Gearing up for yet more controversy

24/04/2006

Tax Journal

Gearing up for litigation