Michael Craig

Partner Tax
Kirkland & Ellis International LLP

London +44 20 7469 2249

Practices

Overview

Michael Craig is a tax partner in the London office of Kirkland & Ellis International LLP. Michael has a broad contentious practice, spanning tax disputes, commercial litigation, international arbitration, sports disputes, group and collective actions, competition litigation, public law and judicial review, and regulatory and white-collar investigations (including from the SFO, the FCA and ESMA). 

Michael’s tax dispute practice covers every stage of contentious tax matters, from HMRC enquiries and investigations (both civil and criminal) through to settlement, judicial review and appeals before the First-tier Tribunal, Upper Tribunal, Court of Appeal and Supreme Court. He has particular experience in partnership and LLP taxation, including the salaried member rules and deferred remuneration.

Michael has extensive experience deploying AI in disputes practice, including building bespoke tools to improve the efficiency and quality of client work.

Prior to joining Kirkland, Michael was a disputes and investigations lawyer at Slaughter and May.

Prior to joining Kirkland, Michael was involved in the following matters:

  • BlueCrest Capital Management in a series of tax appeals concerning deferred remuneration, a group restructuring and the LLP salaried member rules, across 10 substantive hearings before the First-tier Tribunal, Upper Tribunal, Court of Appeal and Supreme Court. 
  • A global engineering group on the global resolution of bribery investigations led by the SFO, including a £100 million deferred prosecution agreement.
  • A global mining company in the largest group litigation by claimant number in English legal history, concerning tort, environmental, public and company law claims under Brazilian law.
  • A sports league in arbitration concerning competition and public law challenges to its associated party transaction rules.
  • A telecommunications operator in an opt-out collective competition law claim before the Competition Appeal Tribunal concerning post-contract charges.
  • A UK government department in the successful defence of a judicial review, and ultimate settlement of the claim, which resulted in the largest property transaction in UK history.
  • A series of HMRC enquiries including for global hedge fund, a global fashion retailer and a global music label concerning various issues including transfer pricing, indirect taxes and benefits-in-kind.
  • A global energy and commodities trading group on a successful application to the First-tier Tribunal directing HMRC to issue closure notices, in enquiries involving Diverted Profits Tax.
  • A major UK manufacturer and ultra-high-net-worth individuals on an HMRC Fraud Investigation Service investigation.

Associate, Slaughter and May, 2019–2026

Foreign Associate Attorney, Cravath, Swaine & Moore LLP, 2019

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Memberships & Affiliations

Alternative Investment Management Association (AIMA)

Association of Partnership Practitioners

Credentials

Admissions & Qualifications

  • 2019, Admitted to practice as a Solicitor of England and Wales

Education

  • University of LeicesterLL.B., Law2015

    First Class Honours

    First in Class

    Winner of Six Academic Prizes

  • BPP Law SchoolLegal Practice Coursewith Distinction2017