Michael L Firth

Michael L Firth is a barrister at Gray’s Inn Tax Chambers, where he advises on taxation and commercial/private law. He can be contacted by email and by phone: 020 7242 2642

ARTICLES

What happens if a liability is accidentally increased? Tax normalisation may be the key

The Supreme Court’s decision in the conjoined Pitt and Futter cases shines a light on equitable remedies

An argument in favour of a broader general anti-abuse rule that applies to HMRC as well as to taxpayers

Personal trading companies could slip up on the new general anti-abuse rule

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Michael L Firth

Deadline dates for October 2025