One minute with Michael Conlon QC, Barrister, Temple Tax Chambers
What attracted you to the tax profession?
Actually I was head-hunted! But I have an analytical mind and enjoy unravelling complex legislation and case law which helps.
Who in tax do you most admire?
Graham Aaronson QC who is an outstanding tax lawyer and advocate. I have been fortunate enough to appear with him but never against him.
What’s the most difficult part of your job?
Managing client expectations especially following the Halifax decision in the ECJ.
What’s the most significant case on indirect taxes in recent years?
Undoubtedly the Marks and Spencer/Fleming saga which exposed HMRC’s defective introduction of the three-year capping and unjust enrichment defences.
If you could make one change to UK tax law what would it be?
I’d impose an excise duty on wheelie suitcases – with a higher...
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