Mike is recognised by peers and clients as a leading expert in the taxation of heritage property. Over the course of his career he has been involved in advising on sales of high profile works to renowned galleries and large, complex offer-in-lieu transactions. He advises a range of private clients, with an emphasis on traditional landed estates.
Mike is known for his extensive experience advising, and in some cases acting as a trustee for landed estates, often those involving heritage property including both land and chattels. He also regularly advises private clients, primarily high net worth individuals.
Mike specialises in heritage taxation, particularly art and property exemption and related issues such as loans and sales of works of art to national institutions, and in situ and hybrid offers-in-lieu of inheritance tax. He also works with clients seeking to establish maintenance funds and negotiate heritage management plans.
His practice further encompasses wills, trusts, complex probates, capital tax planning and general advice.
Notable examples of the results he achieves for his clients include the recovery of a stolen Old Master painting, his advice in relation to the sale of Diana and Actaeon and Diana and Callisto to the National Galleries of Scotland and the National Gallery; and work on a leading case on the Variation of Trusts.