Michael Paulin

Michael was called to the bar in 2007, after completing an MPhil in philosophy at King’s College London. His primary practice is in tax litigation and tax dispute resolution, including judicial review claims involving HMRC. More broadly, Michael’s practice involves the intersection between tax law, administrative law, and employment law.

His employment practice involves a diverse range of employment status cases, as well as complex and multi-week whistleblowing and discrimination claims.

Michael is instructed regularly by entrepreneurs, corporates, small and medium sized accounting firms, as well as government agencies. He also accepts instruction via direct access in suitable cases.

He also has substantial experience advising and representing businesses in quasi-criminal tax matters, including information requests and Code of Practice 9 enquiries.

Michael acted as Judicial Assistant to Lord Dyson from September 2009 to March 2010, and as Judicial Assistant to the then Master of the Rolls, Lord Neuberger of Abbotsbury, from March to August 2010. He worked closely on tax and public law cases such as: R (on the application of Davies & Gaines Cooper) v HM Revenue & Customs [2010] EWCA Civ 83 (the doctrine of legitimate expectation and HMRC guidance documentation), R (On the Application of Adams) v Secretary of State for Justice [2009] EWCA Civ 1291 (the correct statutory construction of ‘miscarriage of justice’), and Chaytor & Ors, R v [2010] EWCA Crim 1910 (the ‘MPs’ expenses’ case).