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Grays' Inn Tax Bar Members
Michael Jones

Michael studied tax law at Nottingham and then on the BCL at Oxford, before being called to the Bar in 2006. He has won a number of academic prizes, including for tax law, and was awarded Hardwicke, Denning and Megarry Scholarships by Lincoln’s Inn. At Bar School he came top of his year, winning the Taylor and Buchanan Prizes.

Before coming to Gray’s Inn Tax Chambers, first as a pupil and then as a tenant, Michael gained invaluable experience of commercial and chancery litigation as a pupil in a leading set. As a result he is very happy to deal with any revenue matter with a commercial or chancery flavour, and has a particular interest in insolvency-related tax work. In addition to this, he has spent time working closely with the corporate tax department of a City solicitors’ firm, giving him a first-hand insight into transactional work, with an emphasis on M&A and the drafting of tax deeds and warranties.

Michael’s practice involves an even mix of litigation and advisory work across all fields of tax law, including tax-related judicial review. He has acted both for and against HMRC, and this is something that he finds is indispensable when it comes to making tactical decisions for the taxpayer.   

He has considerable advocacy experience and has appeared, without a leader, in County Courts, the High Court and the Tax Tribunals. He also frequently acts as junior in much larger tax disputes.

Outside of work he is keen on most sports, (nowadays mainly as a spectator), but is especially passionate about rugby. He also enjoys hill-walking, puzzles and crosswords.


Cases

Blackburn (t/a Alan Blackburn Sports Ltd v HMRC (2008) Court of Appeal (effect on EIS relief where register of members written up after subscription monies paid)


Qualifications

LLB (Hons) (1st Class), BCL (Oxon) (Distinction)


Publications

“Every Second Counts: the limits on HMRC’s power to recover NICs”, Taxation, vol.161 number 4139 (10 Jan 2008) page 14.
“Locating the Source Principle in ITEPA 2003” [2008] BTR No. 2 99
“The National Report for England and Wales on the Transfer of Movable Property”, co-authored with Dr Sandra Frisby, (Sellier European Law Publishers) (forthcoming).