Michael was called to the Bar in 2006, having obtained a distinction on the BCL at Oxford University and a first-class law degree at the University of Nottingham. He 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.
Michael’s practice involves an even mix of advisory and litigation work and he is instructed to advise and represent in court both taxpayers and HM Revenue and Customs. In 2010 he was appointed by the Attorney General as Junior Counsel to the Crown (C Panel). He is recommended as a tax junior in Chambers and Partners.
On the litigation side Michael is regularly instructed to act for both taxpayers and HMRC in relation to tax disputes and investigations in all areas of tax law.
He has extensive experience of tax appeals, judicial review claims and other tax-related actions (including restitutionary claims against HMRC, enforcement proceedings and tax deed disputes) and has appeared in County Courts, the Tax Tribunals, the High Court and the Court of Appeal.
In addition to appearing in court Michael is regularly involved in settling pleadings, advising on evidence and providing advice on litigation strategy.
Michael also has extensive experience of the taxation of alternative investment funds, especially in relation to private equity funds (particularly carried interest structuring), hedge funds (covering fund structuring, reorganisation and re-domiciliation and investor taxation) and property investment funds (particularly fund structuring and investor taxation).
He is regularly asked to lecture and write on these subjects and was recently invited to contribute to Kerr and Hunter on Receivers and Administrators (19th ed) Sweet and Maxwell (2009), the leading work on the subject.