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.