Michael was called to the bar in 2003. He was a pupil in a leading commercial set of chambers before joining Temple Tax in 2005.
Michael’s practice is litigation and advice on all areas of tax law. He has appeared without a leader before the Tax Tribunals and in the High Court. He also appears as a junior in large tax litigation.
Michael is one of the authors of Taxation of Companies and Company Reconstructions and is regularly involved in updating the book to take account of recent legislation and cases.
S & I Electronics and HMRC  UKFTT 0260 (TC)
Mrs Cornelia Snell and HMRC  UKFTT 380 (TC)
Fairway Lakes Limited and HMRC  UKFTT 0605 (TC)
David Baxendale Ltd & Susan Murray v Revenue & Customs  UKFTT 377 (TC)
The Honourable Society of Middle Temple v Revenue & Customs  UKFTT 390 (TC)
Coombes v HMRC  (on ss 13 and 86 TCGA 1992)
Piercy v HMRC  STC (SCD) 858 (availability of business property relief in respect of shares in a company whose income was mainly rent)
Rowland v HMRC  STC (SCD) 536 (whether the taxpayer had a reasonable excuse defence) being led by Richard Bramwell QC.
Recent matters on which Michael has advised include:
Transactions in securities legislation.
SDLT, including treatment of partnerships and the availability of sub-sale relief.
Inheritance tax, including advising on and drafting deeds of variation, availability of business property relief, questions of residence and domicile.
VAT, including compound interest claims, single/multiple supply questions.
CGT, including the substantial shareholdings exemption, availability of entrepreneur’s relief, treatment of earn-out rights and the availability of reconstruction and demerger reliefs.
Employment income, employment status where services are provided via a service company, managed service company provisions, employee benefit trusts.
Michael took a 1st in medieval history before studying law. He also studied tax law on the BCL at Oxford.
Outside of work Michael enjoys all sports in particular football and rowing. He is a season ticket holder at the Arsenal.