Michael Avient
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
Education, Professional Memberships and Appointments
LLB (Law) Cardiff University
Master of Laws (LLM) Southbank University
Association of Tax Technicians
Directories - Professional Recommendations
"Michael's strengths are his honesty, persistence and work ethic in analysing the case before him in depth and objectively, but always with the interests of his client as the priority." - Legal500 2024
"Michael has a good knowledge and in-depth nuanced understanding of how to deal with HMRC and accessibility and dependability." - Legal 500 2023
Publications
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01/07/2019
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Tax Adviser
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Resolving the conflict- loan charge
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25/04/2019
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Tax Journal
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Derry: carry back of share loss relief
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11/01/2018
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Taxation
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A “De Silva” lining
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16/11/2017
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CCH Daily
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Supreme Court rules on validity of claim in De Silva case
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04/08/2016
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Tax Journal
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Ingenious tax decision
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01/05/2016
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Tax Adviser
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Untangling the Gordion Knot
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14/04/2016
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Tax Journal
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Eclipse appeal to the Supreme Court fails
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02/12/2015
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Tax Journal
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Taking the pledge
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01/11/2015
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Tax Adviser
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Four legs good, two legs bad
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22/10/2015
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Tax Journal
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Degorce: film schemes and trading
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01/05/2015
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Tax Adviser
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Let battle commence
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19/02/2015
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Economia
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Eclipse 35: The aftermath
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30/05/2014
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Tax Journal
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Revisiting loss claims
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13/12/2013
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Tax Journal
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Ask an expert: Payment of tax on trading losses which are the subject of an enquiry
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13/08/2013
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Tax Journal
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Raising the stakes on tax avoidance
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28/03/2013
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Tax Journal
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Ask an expert: Should my client settle?
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06/01/2011
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Tax Journal
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Swallow: stay pending criminal investigation
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12/07/2007
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Taxation
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The balance of power
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16/10/2006
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Tax Journal
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Gearing up for yet more controversy
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24/04/2006
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Tax Journal
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Gearing up for litigation
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