Michael Tushingham

Michael assists with advice and implementation on a range of tax matters, primarily in relation to real estate and corporate transactions.

Michael's wide-ranging real estate tax experience includes providing bespoke SDLT advice on complex transactions for house builders, student accommodation providers, senior-living providers, housing associations, local authorities and institutional investors in specific residential sectors, such as build-to-rent.

Michael also routinely advises on the VAT and capital allowances aspects of real estate transactions, including assistance with the drafting and negotiation of related provisions in transaction documents.

Michael's corporate tax experience includes conducting stamp duty and SDRT analysis and calculations on acquisitions, reorganisations and other corporate actions, as well as managing the application processes with HMRC. Michael has experience in these areas in relation to a variety of transaction types including indirect real estate acquisitions and the transfers of illiquid interests in the funds market. Michael also has experience in corporate M&A transactions, providing advice and drafting assistance in relation to tax covenants and warranties.