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

Michael Firth is sought after for his advice and representation in challenging tax matters. His practice takes in cases relating to business tax, personal tax and indirect tax.

“A very clever advocate.” “An amazing cross-examiner who has brilliant energy and a great eye for detail.”

Tax – Chambers and Partners 2022

Michael Firth is a rising presence in the indirect tax space. He is particularly adept at assisting clients in cases pertaining to VAT and SDLT. “He is clear in his advice and not afraid to take new and interesting points.” “He is a very good advocate who is pugnacious.”

Tax: Indirect – Chambers and Partners 2022

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 (personal and business taxation), achieving a distinction, and was called to the Bar at Lincoln’s Inn. He has also qualified as a Chartered Tax Adviser (indirect tax route)

Michael has developed an expert practice in all areas of taxation (business, employment, trusts, capital gains, IHT, VAT, property, import and excise duties), regularly advising on transactions/structures, assisting with HMRC investigations and litigating disputes with HMRC.

It is Michael’s firm belief that advisory work and litigation work are an essential compliment to each other. Good advice must be based on an up-to-date understanding of how judges are likely to react to the analysis relied on, and, in turn, identifying the best arguments to run in appeal can only be achieved with the broad and deep understanding of tax that underpins advisory work.

Michael appears regularly (almost always as lead/sole Counsel) in the Court of Appeal, High Court/Upper Tribunal and First-tier Tax Tribunal. He has also appeared (unled) in the Supreme Court. These are generally substantial/complex cases at the forefront of establishing what the law is, testing the effect of new tax legislation or raising new arguments in established areas.

Michael is the creator and editor of www.procedure.tax, a website that aims to be as comprehensive and understandable as possible in providing information about the law relating to compliance with tax obligations, HMRC investigations, appeals to the tax tribunal, as well as related areas (such as judicial review, professional negligence, and penalties etc). He is also the author of the chapter on employment taxation in Revenue Law: Principles and Practice (Bloomsbury Professional).

Outside of tax (and sometimes whilst trying to do tax), Michael’s two young daughters are the focus of most of his time. What little time is left is spent keeping fit and trying to understand Liverpool FC’s transfer policies.

Education:
  • CTA (indirect tax route)
  • 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)
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)
Recent reported cases include:
  • Northumbria Healthcare NHS Foundation Trust v The Commissioners for His Majesty’s Revenue and Customs [2024] EWCA Civ 177
  • HMRC v. Hotel la Tour Ltd [2023] UKUT 178 (TCC) (VAT input recovery for holding company on disposal of subsidiary)
  • Civic Environmental Systems Ltd v. HMRC [2023] EWCA Civ 722 (carry back of corporation tax losses)
  • Uflex Europe Ltd v. HMRC [2023] UKFTT 409 (TC) (customs classification)
  • Yorkshire Agricultural Society v. HMRC [2023] UKFTT 389 (TC) (VAT exemption for fund raising events and VAT assessment time limits)
  • Dawson’s (Wales) Ltd v. HMRC [2023] EWCA Civ 332 (excise duty, definition of holding)
  • Kingston Maurward College v. HMRC [2023] UKUT 69 (TCC) (VAT partial exemption methods)
  • England v. HMRC [2023] UKFTT 313 (TC) (release of loan to participator)
  • Fareham College v. HMRC [2023] UKFTT 214 (TC) (VAT exemption for education)
  • Ince Gordon Dadds LLP v. HMRC [2023] UKFTT 44 (TC) (input recovery by holding company)
  • Mainpay Ltd v. HMRC [2023] UKFTT 16 (TC) (deduction of employee travel and subsistence expenses)
  • 2 Green Smile Ltd v. HMRC [2023] UKFTT 15 (TC) (de facto transfer of goodwill to company)
  • Mainpay Ltd v. HMRC [2022] EWCA Civ 1620 (VAT on supplies of locum doctors by umbrella company)
  • Quentin Skinner 2015 Settlement L v. HMRC [2022] EWCA Civ 1222 (entrepreneurs’ relief from CGT on disposals by trustees)
  • Northumbria Healthcare NHS Foundation Trust v. HMRC [2022] UKUT 267 (TCC) (VAT on NHS car parking)
  • Lucky Technology Ltd v. HMRC [2022] UKFTT 366 (TC) (VAT on Harrods gift vouchers)
  • Ellis v. HMRC [2022] UKUT 254 (TCC) (scope of disclosure direction)
  • Sehgal v. HMRC [2022] UKFTT 312 (TC) (remittance basis and payments in respect of share sale indemnities)
  • HMRC v. Denning [2022] EWCA Civ 909 (valuation of goodwill)
  • HMRC v. Netbusters (UK) Ltd [2022] UKUT 175 (TCC) (VAT exemption for sports leagues)
  • Moan v. HMRC [2022] UKFTT 118 (TC) (failure to opt out of automatic enrolment/reinstatement of pension fixed protection)
  • Lowe v. HMRC [2022] UKUT 84 (TCC) (capital gains tax)
  • First Alternative Medical Staffing Ltd v. HMRC [2022] EWCA Civ 249 (legitimate expectation and HMRC concessions relating to VAT on nurses)
  • Harley Scott Commercial Ltd v. HMRC [2021] UKFTT 368 (TC) (VAT on self-storage units)
  • Marlborough DP Ltd v. HMRC [2021] UKFTT 304 (TC) (income and corporation tax treatment of contributions to trust)
  • Kandore Ltd v. HMRC [2021] EWCA Civ 1082 (application of open justice principle to information notice approval hearings)
  • McArthur v. HMRC [2021] UKFTT 237 (TC) (share valuation)
  • HMRC v. Tower Resources Plc [2021] UKUT 123 (TC) (input recovery by holding company)
  • Distinctive Care Ltd v Revenue And Customs [2019] EWCA Civ 1010
  • Z Ltd v Revenue & Customs [2019] UKFTT 169 (TC)
  • Q Ltd v Revenue And Customs [2018] EWHC 3637 (QB)
  • Revenue and Customs v X Ltd & Ors [2018] UKFTT 702 (TC)
  • Beagles v Revenue and Customs [2018] UKUT 380 (TCC)
  • Hymanson v Revenue & Customs [2018] UKFTT 667 (TC)
  • Aria Technology Ltd v Revenue and Customs [2018] UKUT 363 (TCC)
  • 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)