At Court of Session, Tribunal and Sheriff Court level.
Decker v Revenue and Customs Commissioners  UKFTT 805 (TC)
Income tax; tribunal procedure; strike out applications; absence; seeking of directions
Spring Salmon & Seafood Ltd v Revenue and Customs Commissioners  UKUT 313 (TCC);  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  UKFTT 250 (TC);  S.F.T.D. 894;  S.T.I. 2004
Ramsay principle; tax avoidance scheme; capital gains tax; linked transactions; exercise of options
HMRC v Hamilton & Kinneil (Archerfield) Ltd & Ors  UKUT 130 (TCC)
Corporation tax; loss relief; capital contributions on winding up; Limited Liability Partnerships.
Pyreos Ltd v Revenue and Customs Commissioners  UKFTT 123 (TC)
Corporation tax; relief; autonomy; venture capital; SMEs.
Ross v Revenue and Customs Commissioners  UKFTT 1004 (TC)
Excise duty; best judgement assessment; biofuels.
Devine v Revenue and Customs Commissioners  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.