Direct Access Tax Barrister for HMRC Disputes
You can instruct Michael Paulin directly for specialist advice and representation in an HMRC dispute, without first instructing a solicitor, where your case is suitable for direct access.
Michael is a tax and public law barrister at 1 Crown Office Row, London, specialising in HMRC investigations, tax appeals and litigation. He is authorised to accept instructions under the Public Access Scheme and to conduct litigation.
His approach is robust and strategic: identify what HMRC must establish, scrutinise its evidence, challenge unlawful decisions and build the strongest available legal case.
[Make a confidential enquiry: michael.paulin@1cor.com ]
Which HMRC disputes can Michael help with?
Michael advises and represents individuals, businesses and company directors in matters including:
HMRC tax investigations, including Code of Practice 9 (COP9).
Schedule 36 information notices, document requests and challenges to HMRC’s investigatory powers.
Discovery assessments and tax penalties, including statutory time limits and allegations of careless or deliberate behaviour.
VAT disputes, including Kittel allegations, denied input tax recovery and withheld repayments.
Employment tax disputes, including PAYE, IR35, off-payroll working and employment status.
Landfill tax disputes, including waste classification and assessments.
Tax appeals before the First-tier Tribunal and Upper Tribunal.
Judicial review of HMRC, where a public law challenge is appropriate.
Advice can be sought at the outset of an investigation, following an assessment or penalty, or when preparing for an appeal.
Why instruct Michael Paulin?
An HMRC dispute requires more than an explanation of the tax rules. It requires a clear assessment of HMRC’s powers, the evidence, the available challenges and the consequences of each strategic decision.
Michael combines specialist tax knowledge with litigation and public law experience. His work focuses on:
Testing whether HMRC has a lawful basis for its decision.
Identifying weaknesses in HMRC’s evidence and reasoning.
Examining statutory conditions, procedural requirements and time limits.
Preparing persuasive representations and grounds of appeal.
Advising on settlement and representing clients in contested proceedings.
Michael previously served on the Attorney General’s Panel and was nominated for Legal 500 Tax Junior of the Year 2025. He is regulated by the Bar Standards Board.
Can a direct access tax barrister manage my litigation?
Michael is authorised to conduct litigation as well as provide legal advice and advocacy. Where appropriate and expressly agreed, his instruction can therefore include conducting proceedings alongside specialist advice and representation.
Public access authorisation and authorisation to conduct litigation are separate. The scope of Michael’s role—including responsibility for filing, correspondence and deadlines—will be agreed in writing before work begins.
Some matters benefit from a wider team. Where helpful, Michael works alongside your solicitor, accountant or other specialist adviser.
Fixed-fee initial strategic advice
Initial strategic advice provides a focused assessment of your HMRC dispute and the practical steps available.
Depending on the agreed scope, it can address:
What HMRC is alleging and the legal basis for its position.
The strengths and weaknesses of your case.
Whether an assessment, penalty or information notice can be challenged.
The evidence needed to support your position.
Relevant deadlines and the next steps to prioritise.
Whether representations, an appeal, settlement discussions or judicial review should be considered.
The fee and scope are agreed before work begins. Further advice, litigation or hearing representation is quoted separately.
[Request fixed-fee initial strategic advice: michael.paulin@1cor.com ]
How to instruct Michael directly
Start with a brief confidential enquiry to michael.paulin@1cor.com explaining:
The dispute: what HMRC has requested, assessed or decided.
The amount involved: the tax and penalties at stake, where known.
The current stage: investigation, review, appeal or ongoing proceedings.
Any deadline: particularly a response, review, appeal or hearing date.
The help you need: advice, a response to HMRC, litigation or representation.
Identify the relevant HMRC correspondence and decision. Arrangements for sharing detailed papers can then be confirmed.
Michael will assess conflicts, suitability, availability and scope before accepting instructions. An enquiry does not suspend a deadline.
Frequently asked questions
Can I instruct Michael Paulin without a solicitor?
Yes. Michael accepts direct instructions from individuals and businesses under the Public Access Scheme where the matter is suitable. You do not need to instruct a solicitor first.
Can Michael represent me in a tax appeal?
Yes. Michael provides representation in tax appeals before the First-tier Tribunal and Upper Tribunal, subject to accepting the instruction and agreeing its scope.
Can Michael work with my accountant?
Yes. Your accountant may provide financial records, calculations and background knowledge while Michael advises on the legal issues, litigation strategy and representation. Responsibilities are agreed for the particular case.
Is direct access cheaper than instructing a solicitor and barrister?
Direct access may reduce the need for separate professional fees where one barrister can undertake the agreed work. The overall cost depends on the dispute’s complexity and the support required. Fees are explained before work begins.
Do I have to manage the case myself?
That depends on the agreed instruction. Michael’s authorisation to conduct litigation allows him to undertake procedural work where appropriate and agreed. Any responsibilities remaining with you or another adviser will be clearly identified.
How much does initial advice cost?
Michael offers fixed-fee initial strategic advice. The quote depends on the issues, papers and work required. You will be told what the fee covers before deciding whether to proceed.
Challenge HMRC with a clear legal strategy
If you are facing an HMRC investigation, assessment, penalty or tax appeal, contact Michael Paulin to discuss specialist advice and representation.
[Make a confidential enquiry: michael.paulin@1cor.com]
Michael Paulin | Tax and Public Law Barrister | 1 Crown Office Row, London
Direct Access | Authorised to Conduct Litigation | Regulated by the Bar Standards Board