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: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026

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NEWS

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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns

DEADLINE DATES

Deadline dates for July 2026

CASES

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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid

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Michael Avient

Deadline dates for July 2026