Graham Maciver

Appointed Standing Junior to the Advocate General for Scotland: 2012. Appointed Second Standing Junior to the Advocate General for Scotland: 2021. Appointed First Standing Junior to the Advocate General for Scotland: 2024.

Appearances and advisory work in Inner House, Outer House and Sheriff Court. Includes the following cases in judicial review and administrative law.

IHA (Somalia) v Secretary of State for the Home Department [2017] CSIH 25; 2017 G.W.D. 11-159
Asylum; entry clearance; family reunification; Article 8 ECHR

Experience India Ltd v Secretary of State for the Home Department [2016] CSOH 161Sponsor licence; revocation; significance of guidance

Vikram Foods Glasgow Ltd v Secretary of State for the Home Department [2016] CSOH 77; 2016 S.L.T. 902
Sponsor licence; revocation; rationality

MA (Pakistan) v Secretary of State for the Home Department [2017] CSOH 12; 2017 G.W.D. 5-69
Immigration; Article 8 private life; significance of appeal period

JO (Nigeria) and OM (Nigeria) [2016] CSOH 179 and 180; 2017 G.W.D. 2-20 and 2-21
Tier 1 Entrepreneur visas; revocation; establishment of employment; rationality

DAY (Ghana) v Secretary of State for the Home Department [2017] CSIH 7; [2016] CSOH 92; [2016] CSOH 1
Revocation of work permit leave to remain; delay; genuine belief; civil procedure

SN (South Africa) v Secretary of State for the Home Department [2016] CSOH 38; 2016 G.W.D. 10-202
Article 8 private and family life; in vitro fertilization

OKM v Secretary of State for the Home Department [2015] CSOH 177; 2016 S.L.T. 280
Civil procedure; documentary bundles; preparation

GAM (Pakistan) 2015 G.W.D. 15-269 and MIK (Pakistan) 2015 G.W.D. 13-231
Leave Outside the Rules; proportionality; continuation of Article 8 relationship abroad; consideration of spouse; Inner House appeals.

Cloburn Quarry Co Ltd and others v HMRC (2014 SLT 303; 2013 SLT 843)
Taxation; aggregates levy; EU State aids; enforcement; judicial review; human rights; legitimate expectations; interim orders.

HF (Pakistan) v Secretary of State for the Home Department ([2014] CSIH 109)
Asylum; Eba; onus of proof; necessary inferences; duty to verify documents.

AR Communications & Electronics Ltd, Petitioners (2014 SLT 949)
VAT; missing trader fraud; Eba.

JYZ (China) v Home Secretary (2013 SC 371)
Inner House appeal; immigration; nationality of dependent; derivative rights of residence; reference to CJEU.

AA (Turkey) v Home Secretary (2014 G.W.D. 3-68; 2013 G.W.D. 15-321)
EU-Turkey Association Agreement; leave to remain; student in part-time employment; legal employment; reference to CJEU; Inner House appeal.

A, Petitioner (2014 G.W.D. 8-152)
Eba; Refugee or Person in Need of International Protection (Qualification) Regulations 2006; transfer to Upper Tribunal.

NYK (Germany) v Home Secretary (2013 G.W.D. 21-419)
Second appeals criteria; immigration; deportation order; criminal activity; threat to public security and public policy.

Moohan, Petitioner [2014] UKSC 67; [2015] 2 WLR 141; 2015 SLT 2
Prisoner voting; referenda; International Covenant on Civil and Political Rights; Supreme Court.

At Court of Session, Tribunal and Sheriff Court level.

Decker v Revenue and Customs Commissioners [2016] UKFTT 805 (TC)
Income tax; tribunal procedure; strike out applications; absence; seeking of directions

Spring Salmon & Seafood Ltd v Revenue and Customs Commissioners [2016] UKUT 313 (TCC); [2016] B.T.C. 511
NIC; PAYE; Corporation tax; undertaking in course of litigation; treatment of bonus payments; subsequent assessment

Trustees of the Morrison 2002 Maintenance Trust v Revenue and Customs Commissioners [2016] UKFTT 250 (TC); [2016] S.F.T.D. 894; [2016] S.T.I. 2004
Ramsay principle; tax avoidance scheme; capital gains tax; linked transactions; exercise of options

HMRC v Hamilton & Kinneil (Archerfield) Ltd & Ors [2015] UKUT 130 (TCC)
Corporation tax; loss relief; capital contributions on winding up; Limited Liability Partnerships.

Pyreos Ltd v Revenue and Customs Commissioners [2015] UKFTT 123 (TC)
Corporation tax; relief; autonomy; venture capital; SMEs.

Ross v Revenue and Customs Commissioners [2014] UKFTT 1004 (TC)
Excise duty; best judgement assessment; biofuels.

Devine v Revenue and Customs Commissioners [2014] UKFTT 855 (TC)
Excise duty; general betting duty; non-disclosure; keeping of records

HM Secretary of State for Business, Innovation and Skills v Celino & Munro (unreported, Dumbarton Sheriff Court)
Director Disqualification; proof; Limited Liability Partnerships; non-payment of tax.
SIM Building Group Ltd v St Mary’s Roman Catholic Church (unreported, Outer House 3 July 2014)
Construction; enforcement of Adjudicator’s award; natural justice.

Specialist Insulation Ltd v Pro-Duct (Fife) Ltd (2012 S.C.L.R. 641)
Construction; enforcement of Adjudicator’s award; waiver; contract; choice of Adjudication Scheme.

RBS v Wilcox (2013 SLT (Sh Ct) 7; 2012 S.C.L.R. 479; 2012 GWD 19-378)
Banking; guarantee; Sheriff Court appeal; sist; role of Financial Ombudsman.

Trustcare Security (Scotland) Ltd v Security Industry Authority (unreported, Ayr Sheriff Court)
Security; appeal against withdrawal of approval under Approved Contractor Scheme; judicial review; proportionality; human rights.

Venture Drilling AS v Larsen Oil & Gas Ltd & ors (unreported, Court of Session)
High-value commercial; repatriation of funds from foreign jurisdiction; vessel charter; international arbitration. Junior counsel to Ronnie Clancy QC.

Unarranged overdraft bank charges litigation 2007-2012 including inter alia:

Morton v Bank of Scotland 2008 G.W.D. 32-478
Coleman -v- Clydesdale Bank on 7 December 2007 (unreported)
Clydesdale Bank plc -v- Wright, 20 February 2008 (unreported)
Longstanding series of cases concerning reclaiming of bank charges; management of litigation pending test case; appropriate court procedure.

Cairns v Northern Lighthouse Board 2013 S.L.T. 645; 2013 G.W.D. 8-183
Personal injury; shipping; employers’ liability; health & safety at work. Junior counsel to Simon Di Rollo QC.

Walton, petitioner 2012 GWD 24-479
Enforcement of foreign judgments; Inner House appeal; exercise of judicial discretion; error.

Gemmell v Marylebone, Warwick & Balfour Ltd & ors 2012 G.W.D. 25-512
Commercial property; Inner House appeal; procedure; absolvitor; expenses.

Nolan v First Glasgow Ltd 2009 SCLR 70
Reparation case concerning: neck and shoulder injury; quantum. Junior counsel to Simon Di Rollo QC.

Soby Vaerft AS v Moksheim Dampskipsselskap AS (Court of Session Outer House, Admiralty)

Spain v UK ECJ case C-145/04 (as agent)
European Parliamentary elections; method of enfranchisement of Gibraltar.

UK v Commission CFI case T-215/04 (as agent)
Challenge to Commission decision on Gibraltar Tax reform; State Aids.

R (Al-Rawi) v Secretary of State for Foreign Affairs [2008] QB 289
Detention; diplomatic protection; foreign nationals; discrimination.