Michael Ridsdale

Michael advises on all aspects of UK and international taxation affecting businesses located in the UK and overseas. He has extensive experience advising both sellers and buyers on M&A and real estate-related transactions, as well as corporate reconstructions and demergers. He has a particular expertise in VAT and stamp taxes.

Michael also has a contentious tax practice and is experienced at challenging HMRC on behalf of taxpayer clients in relation to all UK taxes in UK courts up to the Supreme Court. His contentious tax experience includes acting for liquidators in situations where UK taxes have been evaded and action is being taken to recover monies lost as part of the fraud.

Michael has lectured on Value Added Tax law at a number of institutions, including the University of Oxford, the Institute of Advanced Legal Studies, the London School of Economics and the Academy of European Law.

• Acting for a UK company in relation to a statutory demerger.
• Acting for the non-UK shareholders of a UK company in relation to a demerger under Jersey law followed by a UK capital reduction demerger.
• Advising non-UK businesses in relation to UK tax residence/permanent establishment risks.
• Advising landowners and developers on joint venture arrangements.
• Acting for UK taxpayers on tax appeals following VAT assessments issued by HMRC in relation to the liability of supplies (e.g. medical and land exemptions).
• Acting for a UK company on tax appeals in relation to National Insurance Contributions HMRC considers to be payable in relation to the secondment to the UK of employees from outside the UK.

Michael is a member of the VAT Committee of Real Estate: UK and the immediate past president of the VAT Practitioners Group