Michael Avient

Michael Avient is a barrister at Temple Tax Chambers. His practice includes both litigation and advice in all areas of tax. He can be contacted at clerks@templetax.com.

ARTICLES

Hidden treasure?

A ‘De Silva’ lining?

MICHAEL AVIENT looks at the effect of the disclosure of tax avoidance schemes on HMRC's investigations.

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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

DEADLINE DATES

Deadline dates for September 2026

CASES

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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

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Michael Avient

Deadline dates for September 2026