Tax

Ampersand Advocates have extensive experience of contentious tax disputes, in both direct tax as well as in VAT and other indirect taxes; customs and excise duties; land transaction and landfill taxes.

Our advocates appear regularly in the tax chamber of the First-tier Tribunal and in the Upper Tribunal of the UK tribunal system, as well as in the Court of Session. As devolved taxes are developing, we are seeing instructions in the context of disputes between taxpayers and Revenue Scotland.

Our counsel advise both HMRC/Revenue Scotland and taxpayers, a number of our members having been appointed as standing junior counsel either to the Advocate General or the Scottish Government as the case may be.

Tax matters often arise in contexts of EU law, corporate law, employment law, trusts and estates, or property law. Our advocates are experienced in advising in all of these areas.

Our expertise extends to defending enforcement actions by HMRC or representing taxpayers in the context of judicial review of HMRC or Revenue Scotland decisions.

Although expertise is focussed mainly on representation in tax appeals we can also offer advice in relation to tax planning.