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 premium icon

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

DEADLINE DATES

Deadline dates for November 2026

CASES

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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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Michael Avient

Deadline dates for November 2026