Herbert Smith Freehills LLP

Contentious Tax

Partner

Michael is a dual-qualified solicitor and chartered accountant specialising in tax disputes and investigations. He has extensive experience of a broad range of tax disputes across multiple sectors including Banks, Insurance, Energy, Real Estate and Technology, Media and Telecommunications, including tax appeals in the First-tier Tribunal, Upper Tribunal and Court of Appeal.

Michael advises across the full range of taxes including corporation tax, income tax and NICs on employment income, capital gains tax, inheritance tax, VAT, stamp duty reserve tax and stamp duty land tax. He is particularly interested in tax disputes involving accounting-driven corporation tax provisions. He also advises on general commercial disputes involving tax issues, including in High Court proceedings, and on claims in judicial review relating to tax matters. He regularly provides strategic advice on international tax disputes, including on the application of international tax treaties. He is a member of the firm's Private Wealth and Charities group, and is experienced in advising on the structure and registration of new charities.