Aptitude for tax

Analysis
Michael's accounting background (combined with legal training and experience) shows through in his attention to detail and methodical analysis of what are often highly complex proposals or facts in dispute.

Authority
His analytical quality together with deep and extensive knowledge of all forms of taxation enable him to deliver convincing advice on all types of tax problem; his reputation in the tax world speaks for itself.

Originality

Often Michael identifies angles to or aspects of problems previously overlooked which offer a completely fresh solution.
For example - in considering the adverse impact on group losses carried forward caused by a commercial loan write-off there was scope for mitigation of capital gains tax on close company sales.

Ideas he has had a hand in developing which have led to recent legislative change to block them include:
use of losses on relevant discounted securities (finally blocked FA 2003); Court of Appeal Judgment in Mansworth v Jelley (reversed by FA 2003);
the use of hold over and offshore companies to shelter gains (blocked by the amendment of TCGA 1992, s.13 by the FA 1997);
the use of software licensing through LLP structures to exploit First Year Allowances (blocked by FA 2003).

Personality
Michael has a happy knack of being able to explain highly technical problems and to present their solutions in non-technical language to lay clients - a quality that professional clients prize highly.