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Portrait of Michael Voice
Areas of expertise: Corporate tax


Michael is an associate in the corporate tax team in London. His typical work involves advising on tax efficient investments, such as EIS and SEIS, and employee incentive schemes including enterprise management incentives. He also advises on VAT and SDLT related matters during property transactions. 

He is experienced in tax litigation, dealing with cases relating to business property relief and sideways loss relief claims, and has appeared in the First-tier Tax Tribunal. 

Michael joined Penningtons Manches in 2018, having qualified as a trainee solicitor with HMRC.

Recent work highlights

  • Acting against a purchaser of a Premier League football club in claims to offset a capital gains loss.
  • Assisting with a group restructuring and the creation of a share incentive scheme.
  • Providing SDLT relief advice to a charitable housing developer on the purchase and redevelopment of residential properties in London.

Penningtons Manches LLP

Penningtons Manches LLP is a limited liability partnership registered in England and Wales with registered number OC311575 and is authorised and regulated by the Solicitors Regulation Authority. San Francisco is an associated office.

Penningtons Manches LLP