36 Queen Street, London, EC4R 1BN
+44 (0)20 7242 2642
Michael L Firth
Michael Firth

Michael studied for his BA in Jurisprudence at Oxford University, obtaining a first class degree. After winning a scholarship, he went on to study for the BCL, achieving a distinction, and was called to the Bar at Lincoln’s Inn.

Michael’s expertise in both taxation and commercial/private law makes it unnecessary for his clients to have to decide between the specialisms or to have to consider instructing a practitioner in each area. He firmly believes, based on observation, that opportunities can be missed in both litigation and advice if the problem is not considered from all possible perspectives; however, his clients can rest assured that no legal stone has been left unturned.

Instructions are taken in relation to all areas of taxation and Michael has a particular passion for the taxation of businesses (whether incorporated or not) and trusts (CGT, IHT and income taxation), as well as VAT and property taxation. Employment taxation is also one of Michael’s strengths and he has written the chapter on disguised employee remuneration in Bloomsbury’s Tax Planning 2012-13.

In relation to commercial and private law, Michael may be instructed to litigate or advise on a broad range of disputes, including those relating to contract, tort, unjust enrichment and trusts.

When he has time, Michael is a keen rock climber and musician, with an interest in rugby dating back to his time on the school playing fields. As a Liverpool FC season ticket holder, he has, in recent years, become accustomed to expensive disappointments and, consequently, does everything possible to make sure that his efficiency and knowledge mean that his clients never have a similar feeling.

Education:

BPTC (2011) – Very Competent (4th in year group)
BCL (2010) (business taxation, personal taxation, restitution of unjust enrichment, conflict of laws) – Harris Manchester College, Oxford – Distinction
BA, Jurisprudence (2009) – Exeter College, Oxford – 1st class (5th in University)

Recent Cases:

George v Revenue & Customs [2018] UKFTT 509 (TC)
Karoulla (t/a Brockley’s Rock) v Revenue and Customs [2018] UKUT 255 (TCC)
Totel Ltd v Revenue and Customs [2018] UKSC 44
Scott v Revenue and Customs [2018] UKUT 236 (TCC)
Distinctive Care Ltd v The Commissioners for HM Revenue and Customs [2018] UKUT 155 (TCC)
The Trustees of Alan Deville Deceased v Revenue and Customs [2018] UKFTT 184 (TC)
Winstanley v Revenue and Customs [2018] UKFTT 154 (TC)
Ocean Developments Ltd v Revenue and Customs [2018] UKFTT 90 (TC)
Hammonds of Knutsford Plc, R (on the application of) v HM Revenue and Customs [2018] EWCA Civ 135
Onillon v Revenue and Customs [2018] UKFTT 33 (TC)
Cresswell v Revenue & Customs [2017] UKFTT 879 (TC)
Revenue and Customs v English Holdings (BVI) Ltd [2017] UKUT 842 (TCC)
Seabrook Warehousing Ltd, R (On the Application Of) v Revenue And Customs [2017] EWHC 2583
Corbelli & Anor (t/a Corbelli Wines) v Revenue and Customs [2017] UKFTT 615 (TC)
Revenue and Customs v Temple Finance Ltd & Anor [2017] UKUT 315 (TCC)
Ashington and Ellington Social Club & Ors v Revenue and Customs [2017] UKFTT 612 (TC)
Beagles v Revenue and Customs [2017] UKFTT 462 (TC)
Netley v Revenue and Customs [2017] UKFTT 442 (TC)
Scott v Revenue and Customs [2017] UKFTT 385 (TC)
Travel Document Service & Anor v Revenue & Customs [2017] UKUT 45 (TCC)
Munford v Revenue and Customs [2017] UKFTT 19 (TC)
Totel Ltd v Revenue And Customs [2016] EWCA Civ 1310
Heating Plumbing Supplies Ltd v Revenue & Customs [2016] UKFTT 753 (TC)
The Association of Graduate Careers Advisory Services v Revenue and Customs [2016] UKFTT 560 (TC)
Thorne v Revenue And Customs [2016] UKUT 349 (TCC)
Hammonds Of Knutsford Plc, R (On the Application Of) v Revenue And Customs [2016] UKUT 195 (TCC)
Scott v Revenue and Customs [2016] UKFTT 171 (TC)
Connell, Executors of v Revenue and Customs [2016] UKFTT 154 (TC)
Marsdens Caterers Of Sheffield v Revenue And Customs [2016] UKUT 88 (TCC)
Aria Technology Ltd v Revenue and Customs [2016] UKFTT 98 (TC)
Temple Finance Ltd & Anor v Revenue and Customs [2016] UKFTT 41 (TC)
The Director General, Mauritius Revenue Authority v Chettiar & Ors (Mauritius) [2015] UKPC 48
Travel Document Service & Anor v Revenue & Customs [2015] UKFTT 582 (TC)
Scott, R (On the Application Of) v Revenue & Customs [2015] EWHC 2810
Mr A v Revenue & Customs [2015] UKFTT 189 (TC)
Shirley v Revenue & Customs [2014] UKFTT 1023 (TC)
Temple Retail Ltd v Revenue & Customs [2014] UKFTT 702 (TC)
Emblaze Mobility Solutions Ltd v Revenue & Customs [2014] UKFTT 679 (TC)
Green v Revenue & Customs [2014] UKFTT 396 (TC)
Perrin v Revenue & Customs [2014] UKFTT 223 (TC)
Rosen v Revenue & Customs [2013] UKFTT 466 (TC)

Prizes and scholarships:

Sir Thomas Moore Bursary, Lincoln’s Inn (2010)
Hardwicke Entrance Award, Lincoln’s Inn (2010)
Freshfields Bruckhaus Deringer Scholarship (awarded by Oxford University for BCL year) (2009 – 2010)
Oxford University Gibbs book prize for contract, land, tort and trusts (2009)
Tobias Prize in law, Exeter College, Oxford (2009)
Oxford University Prize for the best exam paper in Roman law (2007)
Waugh Scholarship, Exeter College, Oxford (2007, 2008)
Fitzgerald prize, Exeter College, Oxford (2007, 2009)

A copy of his Privacy Notice can be found here.