Michael has been a partner JHA since its inception. He has more than 20 years of litigation experience and for much of that time his practice has focused on tax disputes. He has experience in dealing with enquiries and investigations, and of running litigation at all levels of the United Kingdom’s Tax Tribunals, domestic courts and European Courts. 

In addition, Michael advises on a wide variety of commercial and intellectual property disputes, often for clients in the creative industries.


Admitted as a solicitor in England and Wales, 1997


College of Law – LPC

University of Cambridge – BA


Michael has received numerous recommendations. The Legal 500 UK has recognised Michael from 2009 to the present, alongside the tier one ranking accorded to JHA’s contentious tax team, since the firm’s inception in 2013. He has been a top ranked partner in Chambers UK for Contentious Tax from 2008 to the present. The most recent edition says Michael is ‘noted for his expertise in high-value tax disputes. He has a wealth of experience in international tax disputes and is adept at handling matters in non-UK jurisdictions.’


Swedish Cross-border Group Relief Cases – AG Kokott’s Opinions – Swedish rules compatible with EU Law

Advocate General (AG) Kokott has issued her opinion in two cases concerning claims for group relief made by Swedish companies for the losses of wholly-owned direct and indirect subsidiaries established in other EU Member States. The opinions are in line with the AG’s consistent approach that the “no possibilities” test in Marks & Spencer (C-446/03)

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HMRC introduces a new Profit Diversion Compliance Facility

HMRC appears to have concluded that significant numbers of businesses have yet to align their transfer pricing policies with the transfer pricing outcomes of the OECD/G20 BEPS Project. HMRC has accordingly introduced a new Profit Diversion Compliance Facility (PDCF) to encourage multinational enterprises (MNEs) to make voluntary disclosures about any transfer pricing arrangements that fall

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Scotch Whisky Association: justifying barriers to trade

The recent judgment of the Court of Justice in Scotch Whisky Association and Others v Lord Advocate and Advocate General for Scotland (C-333/14) (23 December 2015) provides further guidance on how national courts in the EU should review legislation restricting trade. 

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