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Michael Fluss#6120

Michael Fluss

Solicitor, Keystone Law
Michael has worked as a UK corporate tax lawyer for over twenty years (initially, at Allen & Overy, then Berwin Leighton Paisner/Bryan Cave Leighton Paisner and, since July 2019, Keystone Law. His tax practice is a broad mix of mainstream corporate (including M&A), real estate (including SDLT, VAT, capital allowances and construction industry scheme) and employment (including the taxation of termination payments and employee share options, including EMI and CSOPs). He has had, in particular, extensive experience in large scale real estate tax structuring, advising on the tax implications of high value deals for leading real estate-backed businesses and utilities.
Contributed to

5

A lease was granted under the stamp duty land tax (SDLT) regime for a term of ten years, but the term
A lease was granted under the stamp duty land tax (SDLT) regime for a term of ten years, but the term
Q&A

This Q&A looks at the term of the original lease for the purposes of calculating stamp duty land tax on a growing lease.

In SDLTM09740, HMRC states that multiple dwellings relief and the 3% surcharge applies to a mixed use
In SDLTM09740, HMRC states that multiple dwellings relief and the 3% surcharge applies to a mixed use
Q&A

This Q&A looks at HMRC's guidance on the higher 3% rates of stamp duty land tax and multiple dwellings relief.

Is it possible to claim a refund where the higher 3% rates of stamp duty land tax are charged to a bare
Is it possible to claim a refund where the higher 3% rates of stamp duty land tax are charged to a bare
Q&A

This Q&A looks at how the higher 3% rates of stamp duty land tax apply on the acquisition of a property by a bare trust with a child beneficiary.

When a council buys back a leasehold property and the leasehold title will merge into the freehold
When a council buys back a leasehold property and the leasehold title will merge into the freehold
Q&A

This Q&A looks at the description of a transaction on an SDLT return when a lease that is acquired will merge with the freehold interest.

When calculating the SDLT payable on a lease with a backdated commencement date (which is when rent
When calculating the SDLT payable on a lease with a backdated commencement date (which is when rent
Q&A

This Q&A considers the SDLT treatment of rent payable on a backdated lease.

Practice Area

Panel

  • Q&A Panel

Qualified Year

  • 1997

Membership

  • Law Society

Education

  • JFS Comprehensive
  • Haberdashers’ Aske’s
  • Selwyn College, Cambridge (History – 2:1)
  • College of Law, Lancaster Gate
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