Michael is a law graduate from Queen’s university Belfast and is a member of the chartered institute of taxation. He has over 30 years’ experience in all areas of taxation and became a partner in the firm in 2006.
Michael is responsible for overseeing the management of the tax department dealing with personal and corporate compliance work and technical planning opportunities for clients. He advises a wide range of high net worth individuals, companies, charities, public sector bodies and unincorporated bodies such as clubs and trade associations.
Michael undertakes specific tax planning exercises for clients and is able to deliver advice that is both efficient and illustrates commercial knowledge and sense. He has particular expertise in capital transactions and has been involved substantial transactions in recent years.
He has also developed substantial knowledge of property based transactions covering all aspects of deals such as VAT, capital allowances, stamp duty, land law issues and use of special purpose vehicles, unit trust schemes and pension schemes.
Areas are covered by strategic tax planning exercises for clients on a wide range of matters on a consultancy basis, such as:
- VAT consultancy for clubs and charities;
- corporate sales and acquisitions
- members voluntary liquidations;
- implementation of remuneration planning schemes;
- tax planning through use of pensions and investment trusts;
- enterprise investment scheme;
- management incentive schemes;
- management buy-outs and buy-ins;
- corporate reconstructions and demergers;
- international partnerships, company groups and offshore trusts;
- residence and domicile;
- professional negligence claims and loss claims; and
- excise duties.
Michael has acted as lead adviser on a number of these transactions, liaising with solicitors, banks, principals, employees and government departments on all levels
Michael also oversees all inland revenue and customs and excise investigation work. This involves information gathering, application of law and negotiation skills with the relevant investigating body to reach the correct settlement for the client. Michael has also taken cases on appeal to the general and special commissioners and to the VAT tribunal.
As well as client work and practice development, Michael also provides consultancy services to a number of other professionals including firms of accountants and solicitors on a variety of matters.