Michael Tushingham Associate

Speaks:  English

Qualified: 2021 - Solicitor of England & Wales

Primary office:  Birmingham

Secondary office:  London

Practice areas:

Michael Tushingham

Michael is an associate in Gowling WLG's tax team, based in Birmingham. He assists with advice and implementation on a range of tax matters, primarily in relation to real estate and corporate transactions.

Before joining the firm, Michael worked for the Isle of Man Treasury in its Policy and Legislation unit.


  • Providing bespoke SDLT advice and calculations, as well as assisting with SDLT returns and applications on complex transactions.
  • Advising on the VAT and capital allowances aspects of sale contracts, agreements for sale, leases and agreements for lease, and providing drafting and negotiation assistance on the same.
  • Conducting stamp duty analysis and calculations on share acquisitions, as well as managing the application process with HMRC, in relation to a variety of transaction types including orthodox M&A and indirect real estate acquisitions.

Practice areas

Career & Recognition

Filter timeline:
  • 2021

    • Career
      September 2021
      Gowling WLG (UK), Associate
    • Qualifications (Year of Call/Admission, etc.)
      Qualified, Solicitor of England & Wales
  • 2019

    • Career
      Gowling WLG (UK), Trainee
  • 2016

    • Career
      Isle of Man Treasury, Legislation and Research Officer
    • Education
      University of Law, LPC with MSc
  • 2015

    • Education
      University of Warwick, LLB