Tax Disputes and HMRC Investigations
Michael is a specialist tax and public law barrister who provides robust, strategic representation in serious disputes with HMRC. He acts for individuals, entrepreneurs, UHNW international clients, companies, accountants and public authorities.
His approach is forensic and outcome-focused. He identifies the legal and evidential weaknesses in HMRC’s position, tests whether HMRC has acted within its statutory powers and challenges unsupported assumptions directly. Where firm resistance is required, Michael is prepared to pursue it with determination and vigour, through representations, statutory review, tribunal proceedings or judicial review.
Michael advises and represents clients in matters involving:
- HMRC investigations and Code of Practice 9;
- Schedule 36 information notices;
- discovery assessments and penalties;
- accelerated payment notices;
- employment status and IR35;
- VAT and alleged VAT fraud;
- customs and excise duties;
- landfill tax; and
- public law challenges to HMRC decisions and investigatory powers.
Michael has a demonstrated record of successfully challenging HMRC. In R D Utilities Ltd v HMRC [2014] UKFTT 303 (TC), he successfully challenged parts of a Schedule 36 information notice. In a separate Schedule 36 matter, he successfully opposed HMRC’s attempt to obtain an auditor’s confidential working papers.
Michael has also acted in a public law challenge in which HMRC withdrew two accelerated payment notices and subsequently rescinded the underlying assessment. He has successfully and favourably resolved several COP9 cases involving UHNW international clients. Michael is an experienced corporate lawyer having been retained Counsel by some of the UK’s most successful private businesses.
Michael can become involved at the earliest indication of HMRC interest, when the strategy adopted and the language used in correspondence may materially affect the direction of the case. He also accepts instructions where an existing investigation has escalated and the client requires decisive specialist representation.
Public Law and Judicial Review
Michael is regularly instructed in public law matters involving taxation, regulatory enforcement, planning and immigration.
His tax and public law practices are closely connected. He has particular experience of examining whether HMRC and other public bodies have exercised their powers lawfully, followed a fair procedure and taken account of the relevant evidence. Where a decision cannot be adequately challenged through an ordinary appeal, Michael advises on judicial review and other public law remedies.
Having worked within local government, Michael also understands the legal, financial and operational pressures facing local authority legal teams. He provides clear and practical advice to public bodies as well as individuals and businesses challenging public decisions.
Employment Law
Michael represents employers in complex employment disputes, particularly cases involving employment status, discrimination, whistleblowing and unfair dismissal. His combined tax and employment expertise is especially valuable in disputes concerning worker status, intermediaries and IR35.
Michael also advises umbrella companies and employment agencies on the joint and several liability regime introduced by Chapter 11 of Part 2 ITEPA 2003. He has acted in complex matters at the intersection of employment status, umbrella-company arrangements, labour supply chains, joint and several liability and Kittel-based denials of input tax.
This includes cases in which HMRC has sought to characterise commercial supply-chain arrangements as abusive or non-compliant, or has alleged that businesses knew or should have known of a connection with VAT fraud. Michael subjects those allegations to rigorous and robust scrutiny against the statutory framework, the contractual arrangements and the available evidence.
He has substantial experience of complex and multi-week tribunal hearings. His approach is strategic and commercially realistic: identifying the issues that matter, controlling unnecessary cost and working towards finality, whether through a negotiated resolution or determined representation at trial.