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Michael Gibbon KC

Call: 1993 | Silk: 2011

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Overview

Michael has a broad litigation practice, which in particular covers commercial, insolvency, company, trusts, charities and tax litigation. He has extensive High Court and specialist tribunal advocacy experience, in particular in cases involving financial instruments, directors’ duties, insolvency and restructuring, analysis of financial information and tax.

His cases often have an international element, and are frequently high value or have a high profile in their fields.  He has appeared in numerous reported cases. 

 

Michael’s clients include UK based and international solicitors, as well as UK government departments.  From 1999 to 2011 he was one of the Attorney General’s panel of junior counsel appointed to undertake civil advocacy and advisory work of government departments, in 2007 being promoted to the A panel, the most senior of the Attorney General’s three panels.  Panel appointments are made with particular regard to advocacy ability.  Michael was appointed Queen's Counsel in 2011. He is frequently instructed in valuable and high profile cases on behalf of the government.

Michael was for many years one of the editors of the White Book, the leading practitioners’ text on civil procedure in use in the higher courts.  He has also in the past acted as a consulting contributor to Palmer’s Company Law Manual.

Before training for the Bar, Michael was an investment banker, working first in international capital markets and then in corporate finance.  This background is of particular value in cases involving derivative instruments, listed securities, and complex funding structures.

Michael is chair of the International Committee of the Chancery Bar Association, a KC member of Bar Tribunal & Adjudication Service professional disciplinary panels, and a Bencher of Lincoln’s Inn. He has a good working knowledge of both French and Welsh. 

Terms of Business

The clerks are happy to discuss the basis on which Michael will act in any given matter. In the absence of express written agreement otherwise, the terms under which Michael accepts instructions are The Standard Contractual Terms for the Supply of Legal Services By Barristers to Authorised Persons 2020 (as updated from time to time) referred to in the BSB Handbook.

“Superbly persuasive in his advocacy” (2023)

Chambers UK
Chancery: Commercial

“A barrister with a huge amount of experience, whose advice is well considered. He's always sensitive to the client's needs.” (2023)

Chambers UK
Tax

“Michael has great knowledge of the subject-matter and a sensible approach to guide charity clients through difficult issues.” (2023)

Legal 500 UK
Charities

“He wears his outstanding intellect lightly, is a joy to work with and provides clear commercial advice at all times.” (2023)

Legal 500 UK
Tax: Corporate

Expertise

Company, Commercial Disputes & Partnership 

Overview

Michael has substantial advisory and advocacy experience of cases involving contractual disputes, directors’ duties, directors’ disqualification, minority shareholders’ rights, debt instruments, and disputes over the interpretation of partnership agreements.  His cases frequently also have complex tax angles. 

Notable Cases

His recent cases include: 

  • Smith & Nephew Overseas v HMRC [2020] 1 WLR 2770 (Court of Appeal) (concerning debits and credits and credits to be brought into company’s statement of recognised gains and losses as a result of group restructuring)
  • Hancock v HMRC [2019] 1 WLR 3409 (Supreme Court) (correct tax treatment of loan notes issued pursuant to a takeover)
  • Goldtrail v Onur Air [2017] 1 WLR 3014 (Supreme Court) (the circumstances in which an owner’s means should be taken into account when imposing a financial condition on a company)
  • Jetivia SA & Anor v Bilta (UK) Ltd (In Liquidation) & Ors [2016] AC 1 (Supreme Court) (whether illegality can be raised as a defence by controlling directors of a company in defence to a claim by the company for breach of fiduciary duty – instructed for intervener)
  • Goldtrail Travel v Aydin [2015] 1 BCLC 89 (Chancery Division) (claims based on allegations of breach of fiduciary duty and dishonest assistance)
  • Pike v HMRC [2014] BTC 33 (Court of Appeal) (an additional sum payable on the redemption of loan stock was interest, not capital)
  • DCC Holdings v HMRC [2011] 1 WLR 44 (Supreme Court) (proper treatment of fixed price contracts for the sale and repurchase (“repo”) of gilts)
  • Klincke v HMRC [2010] STC 2032 (Upper Tribunal) (qualifying corporate bonds)
  • Morgan v HMRC; Self v HMRC [2009] SFTD 160 (First-tier Tax Tribunal) (dispute over proper interpretation of Ernst & Young’s partnership agreement and later LLP agreement in relation to treatment of payments to retiring partners)
  • Alan Blackburn Sports [2008] STC 842 (Chancery Division) (consideration of meaning of subscription and issue of shares under companies legislation)
  • Harding v HMRC [2008] STC 1965 (Chancery Division) (qualifying corporate bonds)
  • Gamlestaden v Baltic Partners [2008] 1 BCLC 468 (Privy Council) (claim for relief for unfair prejudice available to investor member, even if potential benefit can only be achieved in his capacity as a loan creditor)
  • Might SA v Redbus Interhouse [2004] 2 BCLC 449 (Chancery Division) (dispute concerning the calling of a company meeting, and the chairman’s conflict of interest)
  • Euroafrica Shipping Lines v Zegluga Polska [2004] 2 BCLC 97 (Commercial Court) (a hearing about the effect of corporate reorganisation, arising in a substantial dispute between two Polish shipping companies)

Michael has also acted in an LCIA arbitration arising out of a substantial shareholder dispute concerning a Russian social network.

Insolvency & Restructuring 

Overview

Michael has substantial experience of insolvency and restructuring matters, including a great deal of advocacy experience in litigation concerning corporate and personal insolvency, including asset tracing and proceedings against directors and shareholders for corporate debts and unlawful dividends.  He also frequently advises in relation to issues arising in insolvencies with an international dimension. In 2018 Michael acted for the Official Receiver as liquidator in the urgent application to appoint Special Managers over the Carillion companies, one of the most high-profile collapses of recent years.  He has in recently been involved in litigation relating to the administration of the Peacocks/Edinburgh Woollen Mill Group as well as a substantial ongoing insolvency matter for the Official Receiver.

Previous insolvency work has included litigation over the ownership of assets associated with Bernard Madoff, and litigation in relation to restructuring of a large commercial paper backed investment fund which closed as a result of the credit crunch.

In 2012 Michael was a co-author (with Catherine Addy QC and Fiona Dewar) of the Chancery Bar Association’s Response to the Ministry of Justice’s Consultation Paper on reform to the process of applying for bankruptcy and compulsory winding up.

Notable Cases

His previous cases include: 

  • Re: GP Aviation [2014] 1 WLR 166 (Chancery Division) (whether the right to appeal a company's tax assessment was a chose in action capable of assignment by a liquidator)
  • Trimast v Tele-Columbus [2010] All ER (D) 51 (Chancery Division) (concerning proper construction of intercreditor agreement in context of restructuring of German telecommunications group)
  • Re Modern Jet Support Centre [2005] 1 WLR 3880 (Chancery Division) (distraint not a form of execution within the meaning of s183 of the Insolvency Act 1986)
  • IRC v Nash [2004] BCC 150 (Chancery Division) (director made personally liable for debts of failed company)
  • Re: Equity & Provident Limited [2002] 2 BCLC 78 (Chancery Division) (company wound up in public interest where conduct complained of was that of one man, who was unfit to be a director)
  • Re: Hopes (Heathrow) Ltd [2001] 1 BCLC 575 (Chancery Division) (director unfit when company had cash-flow difficulties)
  • Re: BCCI (No. 10) [1997] Ch 213 (Chancery Division) (insolvency set-off and conflict of laws)

Contentious Trust Work 

Overview

Michael’s principal focus in this area is litigation, in particular involving the removal of trustees and personal representatives, and attacks on trust structures.

Michael has also written on beneficiary information rights for Trusts and Trustees (Vol 17, Issue 1, pp 27-33).

Notable Cases

His previous cases include: 

  • Audley v HMRC [2011] UKFTT 219 (TC) (First-tier Tax Tribunal) (concerning an avoidance scheme utilising relevant discounted securities and a two trust structure)
  • Thomas & Agnes Carvel Foundation v Carvel [2008] Ch 395 (Chancery Division) (mutual wills, discretion to remove personal representative under Judicial Trustees Act 1896)
  • Herman v HMRC [2007] STC (SCD) (Special Commissioners) (attempt using two trust structure to avoid tax on gains held in an offshore trust)
  • West v Trennery [2005] 1 All ER 827 (House of Lords) (capital gains tax avoidance scheme involving use of two trusts)
  • Schmidt v Rosewood [2003] 2 AC 709 (Privy Council) (trustees’ duties of disclosure to persons claiming to be interested in a trust, Court’s supervisory role in respect of trusts)
  • Tang Man Sit v Capacious Investments [1996] AC 514 (Privy Council) (breach of trust and election between alternative remedies)

Valuation  

Overview

Michael has specific experience of disputes involving the valuation of land and company shares, and has also advised on issues concerning the valuation of shares in the context of employment. 

Notable Cases

His previous experience includes: 

  • Netley v HMRC [2017] SFTD 1044 (First-tier Tax Tribunal) (principles on which the market value of shares admitted to the Alternative Investment Market and gifted to a charity should be determined)
  • Marks (Stephen) v HMRC [2011] UKFTT 221 (TC) (First-tier Tax Tribunal) (Concerning the valuation of shares owned by the founder of French Connection)
  • Allen (VO) v Freemans [2011] RA 91 (Upper Tribunal) (a substantial dispute concerning the rateable value of a large distribution warehouse)
  • Marks (Ross) v Sherred [2004] STC (SCD) 362 (Special Commissioners) (concerning the correct approach to valuation of a private company)
  • A dispute as to the value of the share capital of a large UK subsidiary of a multi-national retail and manufacturing operation (settled shortly before trial).

Charities 

Overview

Michael has over recent years increasingly been instructed in disputes concerning Charities.  Work has included advising on the governance arrangements for a prominent cultural institution; litigation concerning a substantial international religious charitable trust; and advice to a prominent national charitable institution in connection with the terms on which a property was acquired.  He has also recently been instructed (alongside Ted Loveday) in a high profile challenge to a Charity Commission decision to register a charity. 

Directory quotes

Chambers UK
Chancery: Commercial

“Superbly persuasive in his advocacy.” (2023)

Chambers UK
Chancery: Commercial

“He is calm and unflappable, and is popular both with opponents and judges.” (2023)

Chambers UK
Chancery: Commercial

“Very experienced and just really good. He is very bright and he cuts through to the heart of a problem, whilst also being very good to deal with. Michael is extremely good on the big picture and how best to protect a client's position.” (2022)

 

Chambers UK
Chancery: Commercial

“He has an exceptional intellect and is very dedicated. He is a highly effective advocate." "He is an outstanding commercial silk who really knows his stuff and is technically very good. He's also user-friendly and good at working as part of a team. He's sensible, extremely bright and can see the bigger picture.” (2021)

Chambers UK
Chancery: Commercial

“He has an astonishing intellect and an immensely authoritative manner in court. He explains things so clearly and directly and gets a phenomenal result.” (2020)

Chambers UK
Chancery: Commercial

“Far-sighted and demonstrates really sound judgement." "His grasp of detail is incredibly good. He can just digest incredibly complicated cases and master them astonishingly quickly.” (2019)

Chambers UK
Chancery: Commercial

“Lovely to deal with, he's clever and personable. He's got a good touch with clients and with judges." "A very careful lawyer, who's not shouty and is as straight as an arrow. He doesn't take bad points.” (2018)

Chambers UK
Company

“A forceful and persuasive advocate.” (2023)

Chambers UK
Company

“Michael's pre-Bar experience means he has an unrivalled knowledge of the City and its ways, which is extremely useful on corporate matters involving listed companies. He gets straight to the point.” (2022)

Chambers UK
Company

“A persuasive and supportive barrister who is technically exceptional.” (2021)

Chambers UK
Company

“Michael is very good. He's user-friendly, strong in the company law field, and gives good, sensible advice." "Persuasive, supportive and technically excellent.” (2020)

Chambers UK
Company

“An excellent advocate and a commercial and user-friendly lawyer.” (2019)

Chambers UK
Company

“He has a very good technical knowledge of the area, and brings general commercial awareness and business acumen to bear.” (2018)

Chambers UK
Restructuring/Insolvency

“Michael is wonderful to work with.” (2023)

Chambers UK
Restructuring/Insolvency

“He is excellent and definitely an expert in his field - clients love him, and he's really user-friendly, very thorough and detailed in his work.” (2022)

Chambers UK
Restructuring/Insolvency

“He is really good at cutting through the technicalities to find a clear path to a successful resolution." "Michael is a excellent advocate. He is very pragmatic, sensible and approachable.” (2021)

Chambers UK
Restructuring/Insolvency

“He is an absolutely excellent technical lawyer and a very safe pair of hands." "Michael is both technically and commercially savvy and has a good manner with clients.” (2020)

Chambers UK
Restructuring/Insolvency

“He gives very good commercial advice." "He is excellent and demonstrates really sound judgement. He is very far-sighted.” (2019)

Chambers UK
Restructuring/Insolvency

“He is an excellent advocate and is a commercial and user-friendly lawyer." "He is a very persuasive and eloquent advocate." "In terms of his intellectual ability, he is outstanding.” (2018)

Chambers UK
Tax

“A barrister with a huge amount of experience, whose advice is well considered. He's always sensitive to the client's needs.” (2023)

Chambers UK
Tax

“A lucid advocate" who "has a very good client manner.” (2022)

Chambers UK
Tax

“A very subtle advocate who is very clever.” (2021)

Chambers UK
Tax

“An extremely competent and very good practitioner" who is "very impressive and highly tenacious.” (2020)

Chambers UK
Tax

“He is excellent and has high integrity.” (2019)

Chambers Global
Dispute Resolution: Commercial Chancery

“Far-sighted and demonstrates really sound judgement." "His grasp of detail is incredibly good. He can just digest incredibly complicated cases and master them astonishingly quickly.” (2019)

Chambers Global
Dispute Resolution: Commercial Chancery

“Lovely to deal with, he's clever and personable. He's got a good touch with clients and with judges.” (2018)

Legal 500 UK
Charities

“Michael has great knowledge of the subject-matter and a sensible approach to guide charity clients through difficult issues.” (2023)

Legal 500 UK
Company

“Cuts to the chase immediately. Very considered and clear thinking.” (2023)

Legal 500 UK
Company

“He gets straight to the issue but has a deep understanding of the underlying commercial imperatives.” (2022)

Legal 500 UK
Company

“Has the ability to get to the heart of a case and focus upon key issues.” (2021)

Legal 500 UK
Company

“He applies his knowledge in a pragmatic, user-friendly manner.” (2020)

Legal 500 UK
Company

“A ferocious intellect; when he speaks, the court listens.” (2019)

Legal 500 UK
Tax: Corporate

“He wears his outstanding intellect lightly, is a joy to work with and provides clear commercial advice at all times.” (2023)

Legal 500 UK
Tax: Corporate

“Able to get to the heart of a case and focus upon key issues.” (2021)

Legal 500 UK
Tax: Corporate

“He is able to apply his detailed knowledge in a pragmatic and user-friendly manner to get to the core of the legal issues.” (2020)

Legal 500 UK
Tax: Corporate

“A powerfully persuasive advocate.” (2019)

Legal 500 UK
Insolvency

“Technically excellent, commercial and innovative.” (2023)

Legal 500 UK
Insolvency

“Intellectually sharp, calm, hardworking, commercial, a delight to work with, invariably adds a new worthwhile dimension to any topic instructed on.” (2022)

Legal 500 UK
Insolvency

“Shows a good knowledge of case law and ability to research a somewhat novel area of law and provide constructive and authoritative advice.” (2021)

Awards 

  • Legal 500 UK Awards 2020 - Shortlisted for 'Tax - Silk of the Year' 

Memberships

  • COMBAR
  • Chancery Bar Association
  • Insolvency Lawyers’ Association
  • Wales & Chester Circuit

Qualifications

  • MA (Magdalen College Oxford) (First Class)
  • MPhil (King's College Cambridge)

Articles 

 clerks@maitlandchambers.com                                                                  

  +44 (0)20 7406 1200

Michael Gibbon KC

Call: 1993 | Silk: 2011

“Superbly persuasive in his advocacy” (2023)

Chambers UK

Chancery: Commercial

Overview

Michael has a broad litigation practice, which in particular covers commercial, insolvency, company, trusts, charities and tax litigation. He has extensive High Court and specialist tribunal advocacy experience, in particular in cases involving financial instruments, directors’ duties, insolvency and restructuring, analysis of financial information and tax.

His cases often have an international element, and are frequently high value or have a high profile in their fields.  He has appeared in numerous reported cases. 

Michael’s clients include UK based and international solicitors, as well as UK government departments.  From 1999 to 2011 he was one of the Attorney General’s panel of junior counsel appointed to undertake civil advocacy and advisory work of government departments, in 2007 being promoted to the A panel, the most senior of the Attorney General’s three panels.  Panel appointments are made with particular regard to advocacy ability.  Michael was appointed Queen's Counsel in 2011. He is frequently instructed in valuable and high profile cases on behalf of the government.

Michael was for many years one of the editors of the White Book, the leading practitioners’ text on civil procedure in use in the higher courts.  He has also in the past acted as a consulting contributor to Palmer’s Company Law Manual.

Before training for the Bar, Michael was an investment banker, working first in international capital markets and then in corporate finance.  This background is of particular value in cases involving derivative instruments, listed securities, and complex funding structures.

Michael is chair of the International Committee of the Chancery Bar Association, a KC member of Bar Tribunal & Adjudication Service professional disciplinary panels, and a Bencher of Lincoln’s Inn. He has a good working knowledge of both French and Welsh. 

Terms of Business

The clerks are happy to discuss the basis on which Michael will act in any given matter. In the absence of express written agreement otherwise, the terms under which Michael accepts instructions are The Standard Contractual Terms for the Supply of Legal Services By Barristers to Authorised Persons 2020 (as updated from time to time) referred to in the BSB Handbook.

Awards 

  • Legal 500 UK Awards 2020 - Shortlisted for 'Tax - Silk of the Year' 

Memberships

  • COMBAR
  • Chancery Bar Association
  • Insolvency Lawyers’ Association
  • Wales & Chester Circuit

Qualifications

  • MA (Magdalen College Oxford) (First Class)
  • MPhil (King's College Cambridge)

Articles 

Company, Commercial Disputes & Partnership

Michael has substantial advisory and advocacy experience of cases involving contractual disputes, directors’ duties, directors’ disqualification, minority shareholders’ rights, debt instruments, and disputes over the interpretation of partnership agreements.  His cases frequently also have complex tax angles. 

His recent cases include: 

  • Smith & Nephew Overseas v HMRC [2020] 1 WLR 2770 (Court of Appeal) (concerning debits and credits and credits to be brought into company’s statement of recognised gains and losses as a result of group restructuring)
  • Hancock v HMRC [2019] 1 WLR 3409 (Supreme Court) (correct tax treatment of loan notes issued pursuant to a takeover)
  • Goldtrail v Onur Air [2017] 1 WLR 3014 (Supreme Court) (the circumstances in which an owner’s means should be taken into account when imposing a financial condition on a company)
  • Jetivia SA & Anor v Bilta (UK) Ltd (In Liquidation) & Ors [2016] AC 1 (Supreme Court) (whether illegality can be raised as a defence by controlling directors of a company in defence to a claim by the company for breach of fiduciary duty – instructed for intervener)
  • Goldtrail Travel v Aydin [2015] 1 BCLC 89 (Chancery Division) (claims based on allegations of breach of fiduciary duty and dishonest assistance)
  • Pike v HMRC [2014] BTC 33 (Court of Appeal) (an additional sum payable on the redemption of loan stock was interest, not capital)
  • DCC Holdings v HMRC [2011] 1 WLR 44 (Supreme Court) (proper treatment of fixed price contracts for the sale and repurchase (“repo”) of gilts)
  • Klincke v HMRC [2010] STC 2032 (Upper Tribunal) (qualifying corporate bonds)
  • Morgan v HMRC; Self v HMRC [2009] SFTD 160 (First-tier Tax Tribunal) (dispute over proper interpretation of Ernst & Young’s partnership agreement and later LLP agreement in relation to treatment of payments to retiring partners)
  • Alan Blackburn Sports [2008] STC 842 (Chancery Division) (consideration of meaning of subscription and issue of shares under companies legislation)
  • Harding v HMRC [2008] STC 1965 (Chancery Division) (qualifying corporate bonds)
  • Gamlestaden v Baltic Partners [2008] 1 BCLC 468 (Privy Council) (claim for relief for unfair prejudice available to investor member, even if potential benefit can only be achieved in his capacity as a loan creditor)
  • Might SA v Redbus Interhouse [2004] 2 BCLC 449 (Chancery Division) (dispute concerning the calling of a company meeting, and the chairman’s conflict of interest)
  • Euroafrica Shipping Lines v Zegluga Polska [2004] 2 BCLC 97 (Commercial Court) (a hearing about the effect of corporate reorganisation, arising in a substantial dispute between two Polish shipping companies)

Michael has also acted in an LCIA arbitration arising out of a substantial shareholder dispute concerning a Russian social network.

Insolvency & Restructuring

Michael has substantial experience of insolvency and restructuring matters, including a great deal of advocacy experience in litigation concerning corporate and personal insolvency, including asset tracing and proceedings against directors and shareholders for corporate debts and unlawful dividends.  He also frequently advises in relation to issues arising in insolvencies with an international dimension. In 2018 Michael acted for the Official Receiver as liquidator in the urgent application to appoint Special Managers over the Carillion companies, one of the most high-profile collapses of recent years.  He has in recently been involved in litigation relating to the administration of the Peacocks/Edinburgh Woollen Mill Group as well as a substantial ongoing insolvency matter for the Official Receiver.

Previous insolvency work has included litigation over the ownership of assets associated with Bernard Madoff, and litigation in relation to restructuring of a large commercial paper backed investment fund which closed as a result of the credit crunch.

In 2012 Michael was a co-author (with Catherine Addy QC and Fiona Dewar) of the Chancery Bar Association’s Response to the Ministry of Justice’s Consultation Paper on reform to the process of applying for bankruptcy and compulsory winding up.

His previous cases include: 

  • Re: GP Aviation [2014] 1 WLR 166 (Chancery Division) (whether the right to appeal a company's tax assessment was a chose in action capable of assignment by a liquidator)
  • Trimast v Tele-Columbus [2010] All ER (D) 51 (Chancery Division) (concerning proper construction of intercreditor agreement in context of restructuring of German telecommunications group)
  • Re Modern Jet Support Centre [2005] 1 WLR 3880 (Chancery Division) (distraint not a form of execution within the meaning of s183 of the Insolvency Act 1986)
  • IRC v Nash [2004] BCC 150 (Chancery Division) (director made personally liable for debts of failed company)
  • Re: Equity & Provident Limited [2002] 2 BCLC 78 (Chancery Division) (company wound up in public interest where conduct complained of was that of one man, who was unfit to be a director)
  • Re: Hopes (Heathrow) Ltd [2001] 1 BCLC 575 (Chancery Division) (director unfit when company had cash-flow difficulties)
  • Re: BCCI (No. 10) [1997] Ch 213 (Chancery Division) (insolvency set-off and conflict of laws)

Contentious Trust Work

Michael’s principal focus in this area is litigation, in particular involving the removal of trustees and personal representatives, and attacks on trust structures.

Michael has also written on beneficiary information rights for Trusts and Trustees (Vol 17, Issue 1, pp 27-33).

His previous cases include: 

  • Audley v HMRC [2011] UKFTT 219 (TC) (First-tier Tax Tribunal) (concerning an avoidance scheme utilising relevant discounted securities and a two trust structure)
  • Thomas & Agnes Carvel Foundation v Carvel [2008] Ch 395 (Chancery Division) (mutual wills, discretion to remove personal representative under Judicial Trustees Act 1896)
  • Herman v HMRC [2007] STC (SCD) (Special Commissioners) (attempt using two trust structure to avoid tax on gains held in an offshore trust)
  • West v Trennery [2005] 1 All ER 827 (House of Lords) (capital gains tax avoidance scheme involving use of two trusts)
  • Schmidt v Rosewood [2003] 2 AC 709 (Privy Council) (trustees’ duties of disclosure to persons claiming to be interested in a trust, Court’s supervisory role in respect of trusts)
  • Tang Man Sit v Capacious Investments [1996] AC 514 (Privy Council) (breach of trust and election between alternative remedies)

Valuation

Michael has specific experience of disputes involving the valuation of land and company shares, and has also advised on issues concerning the valuation of shares in the context of employment. 

His previous experience includes: 

  • Netley v HMRC [2017] SFTD 1044 (First-tier Tax Tribunal) (principles on which the market value of shares admitted to the Alternative Investment Market and gifted to a charity should be determined)
  • Marks (Stephen) v HMRC [2011] UKFTT 221 (TC) (First-tier Tax Tribunal) (Concerning the valuation of shares owned by the founder of French Connection)
  • Allen (VO) v Freemans [2011] RA 91 (Upper Tribunal) (a substantial dispute concerning the rateable value of a large distribution warehouse)
  • Marks (Ross) v Sherred [2004] STC (SCD) 362 (Special Commissioners) (concerning the correct approach to valuation of a private company)
  • A dispute as to the value of the share capital of a large UK subsidiary of a multi-national retail and manufacturing operation (settled shortly before trial).

Charities

Michael has over recent years increasingly been instructed in disputes concerning Charities.  Work has included advising on the governance arrangements for a prominent cultural institution; litigation concerning a substantial international religious charitable trust; and advice to a prominent national charitable institution in connection with the terms on which a property was acquired.  He has also recently been instructed (alongside Ted Loveday) in a high profile challenge to a Charity Commission decision to register a charity. 

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