Michael qualified as a chartered accountant and was a manager in the tax department of a “Big 4” accountancy firm until 2006; he has also been a Visiting Tutor in European law at City University.
Michael now has more than 10 years of experience in litigating significant and high-value tax disputes in the UK. Recent notable areas of litigation include:
– Computation of business profits, including cases involving disputed accounting matters.
– Capital allowances for large infrastructure projects.
– Motive tests, where tax is alleged to have been one of the main objects of a transaction.
– San Giorgio rights to unlawfully levied tax, VAT grouping and general principles of EU law.
– The scope of HMRC’s powers of enquiry, including carry-back loss relief claims.
– Penalties for deliberate inaccuracies.
In addition, Michael advises on a broad spectrum of matters relating to the taxation of corporates and private individuals.
For example, in relation to corporates he has extensive experience in relation to loan relationships, the intangible assets regime and international tax issues such as diverted profits tax and double tax relief.
And in relation to private individuals Michael is familiar with many of the tax issues facing high-net worth individuals including the remittance basis, reliefs from CGT, the taxation of trusts and income tax/NICs on employment income (including disguised remuneration).
“Incredibly talented.” “Very bright.” Chambers and Partners 2018 (Tax Junior)
“Extremely bright and technically able.” Legal 500 2018 (VAT Junior)
“He is technically excellent and has great experience. Great to work with. He brings valuable insight in a practical, user-friendly way.” “Remains calm under pressure.
A first-rate junior.” Chambers and Partners 2017 (Tax Junior)
“His written work is well presented, while his advocacy is fluid and tenacious”. Legal 500 2017 (VAT Junior)
“He is technically brilliant and exceptionally good in advisory matters.” Chambers and Partners 2016 (Tax Junior)
“Fantastic knowledge in the area combined with an easy manner.” Legal 500 2016 (VAT Junior)
“Incredibly responsive, very user-friendly, and everything you would want in a counsel. He knows his stuff and is very pleasant to deal with” “noted for the soundness of his advice and the superior quality of his advocacy.” Chambers and Partners 2015 (Tax Junior)
“A future star of the Tax Bar. He has a first-class intellect and excellent client skills. He is particularly strong in cases with complex accountancy principles.” Chambers and Partners 2014 (Up and Coming Tax Junior)
- BVC at BPP London (Lord Denning Scholar, Lincoln’s Inn)
- Law conversion course at City University CPE (distinction) City
- Associate Chartered Accountant with the ICAEW (2003-2007); ACA
- History at Durham University BA (Hons) Dunelm
- Legal Information
- Michael Ripley has professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (of 90 Fenchurch Street, London EC3M 4ST) on a world-wide basis and subject to the terms of cover: see http://www.barmutual.co.uk/.
VAT number: 982748860
Derry, R (on the application of) v Revenue and Customs  UKSC 19
Court of Appeal
Investec Asset Finance Plc & Anor v Revenue And Customs  EWCA Civ 579 (30 April 2020)
HMRC v SSE Generation Ltd  EWCA Civ 105 (01 February 2021)
Dollar Financial UK Ltd v Revenue & Customs (PROCEDURE – strike out application)  UKFTT 253 (TC) (08 July 2021)
Target Group Ltd v Her Majesty’s Revenue And Customs  EWCA Civ 1043 (12 July 2021)
Lloyds Banking Group Plc & Ors v Revenue And Customs & Anor  EWCA Civ 485
Greene King Plc & Anor v HMRC  EWCA Civ 782
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd  EWCA Civ 1062
Vocalspruce Ltd v HMRC  EWCA Civ 1302
ITV Services Ltd v HMRC  EWCA Civ 1926
Orbital Shopping Park Swindon Ltd, R (on the application of) v Swindon Borough Council & Anor  EWHC 448 (Admin)
Revenue and Customs v Invercylde Property Renovation LLP & Anor  UKUT 161 (TCC) (27 May 2020)Regency Factors PLC v Revenue and Customs:  UKUT 357 (TCC) (13 November 2020)
Daniel Peters (also known as Inkey Jones) v HMRC  UKUT 0058 (TCC)
Barry Edwards v HMRC  UKUT 0131 (TCC)
HMRC v Investec Asset Finance Plc and Investec Bank Plc  UKUT 0069 (TCC)
HMRC v Investec Asset Finance PLC and another  UKUT 0413 (TCC)
Kennedy v Revenue & Customs (CAPITAL GAINS TAX – entrepreneurs’ relief)  UKFTT 3 (TC) (05 January 2021)
Barclays Services Ltd & Anor v Revenue and Customs (Application for a stay pending resolution of preliminary issues in another case by Upper Tribunal)  UKFTT 151 (TC) (11 May 2021)
Keith Fiander and Samantha Brower v Revenue and Customs  UKUT 156 (TCC) (7 July 2021)
Vitol Aviation UK Ltd & ors v Revenue & Customs (CORPORATION TAX – application for closure notices)  UKFTT 353 (TC) (27 September 2021)
SSE Generation Ltd v HMRC  UKFTT 416 (TC)
Hutchison 3G UK Ltd v HMRC  UKFTT 289 (TC)
GH Preston Partnership v HMRC  UKFTT 296 (TC)
Greenbank Holidays Ltd v HMRC  UKFTT 109 (TC)
Urenco Chemplants Ltd & Anor v Revenue and Customs (Corporation tax – capital allowances)  UKFTT 522 (TC)