advises and litigates in relation to all areas of business and property taxation.  He has particular expertise in real estate tax and is most frequently instructed in relation to the tax-efficient acquisition, development and restructuring of all kinds of land.  Michael has been involved in some of the UK’s largest property transactions and regularly advises in relation to real estate with a value in excess of £100 million.  On the development side he has been instructed on behalf of most of the national housebuilders.  Chambers and Partners’ guide to the Bar has said that he is thought by many to be the “go-to man for detailed SDLT advice on the most complicated transactions.”

Michael’s litigation practice is results-oriented: during his first ten years at the Bar he did not lose a case for either a taxpayer or any party to a civil claim where he had conduct at first instance.  This is partly attributable to his belief that the best result is to persuade the other side of a client’s merits without the need for a court hearing and all of the inevitable stress, cost and uncertainty which trials produce. He has an established track record of achieving such favourable outcomes, both through correspondence and in settlement negotiations. Where a trial becomes necessary then Michael is more than happy to fight his clients’ cases and he has appeared in courts and tribunals at all levels. Although he has previously represented HMRC, he is now instructed only by taxpayers. His experience is diverse and includes defending professional negligence actions, litigating tax deed claims and acting in civil fraud investigations under Code of Practice 9.

Instructions are taken from both solicitors – both tax lawyers and real estate lawyers as well as in-house lawyers at major corporates - and accountants.  Whatever the nature of the particular task, he finds that the best results tend to come when everyone involved is able to contribute their own expertise into the pot.  He sees his own role as working alongside those who instruct him as part of a team to try and obtain the best outcome.

Michael’s free time is spent with his wife and young sons. His hobbies include tennis, the countryside and travel and he has discovered that yoga helps him to offset the detrimental effects of working too hard.

What Others Say

“[a] popular choice with clients, who describe him as ‘supreme in his analysis’ and ‘a lawyer who provides solutions in a simple manner.’ He is held in especially high regard for his work in property tax, but also has a strong corporate and business tax practice.” – Chambers and Partners (2012)

“extremely user-friendly” – Chambers and Partners (2011)

“a very bright, practical guy, whose strongest qualities are his attention to detail and his commercial appreciation” – Chambers and Partners (2010)

“excellent sounding board” – Legal 500 (2010)

Education and Career

BA in Law (1st Class) and BCL from University College, Oxford.

Joined Chambers in 2001 upon completion of pupilage having previously worked in the corporate tax department of what is now PWC from 1997-1998. 

Publications and Training

Author of Thomas on “Stamp Duty Land Tax” (1st and 2nd editions published by Cambridge University Press).

Regularly lectures at tax conferences and (when asked) provides internal seminars for law and accountancy firms.

Professional

Member of the Revenue Bar Association, the Chancery Bar Association, the VAT Practitioners’ Group and the Stamp Taxes Practitioners’ Group.