Ross is ranked by Chambers & Partners (2025) as a Band 1 junior for Commercial Dispute Resolution, Company, Real Estate Litigation, and Restructuring/ Insolvency. He is also ranked for Tax. He is ranked in the Legal 500 (2025) as a Band 1 Leading Junior in Commercial Disputes, Administrative and Public Law, and Property and Construction.
“Ross is one of the best non-silks. He gives clients a lot of assurance and he is also seen as one of the leading advocates in all of Scotland” (Chambers 2025)
Ross is one of the best juniors at the Scottish Bar. He’s a joy to work with and there is no case which is too complex” (Chambers 2025)
“Ross is a go-to counsel for property disputes. He is very accessible, bright and the quality of his written work is very good. In my view, he has the experience to deal alone with complex matters.” (Chambers, 2025)
“Ross has an ability to crack on with complex factual matters and really understand the factual issues, which then allows him to be one step ahead in relation to the legal arguments.” (Chambers, 2025)
“He is a first-rate junior counsel – a go-to advocate in commercial, property and sports disputes. He is excellent to work with.” “He is incredibly intellectually sharp, and his opinions and analysis are first rate.” (Chambers 2023)
“Ross is excellent with clients; he has a brilliant ability to appease and calm clients while also being firm, decisive and straight-talking. He is very thorough and has a fantastic sense of commerciality. He is very able on his feet and he has got an amazing ability to get to grips with vast quantities of documentation and huge amounts of detail” (Chambers, 2021, Commercial Dispute Resolution)
“Highly intelligent, great with clients and very approachable.” (Chambers, Commercial Dispute Resolution, 2020)
“Very thorough and gets to grips with complex issues quickly. He’s so commercial, practical in his approach and proactive. He is hugely impressive.” (Chambers 2020)
“Very impressive ability to translate academic skills into practical advice to clients. Good on his feet as well” (Chambers, 2019) “He’s a junior with an extremely good sense of commerciality and pragmatism and has an excellent manner when dealing with solicitors and clients.” “He’s very good on particularly complex technical disputes.” (Chambers, 2018)
Ross’s practice focuses on commercial dispute resolution, company and insolvency law, property law, public law, trusts and tax. Ross is a standing junior counsel to the UK Government (having been assigned to HM Revenue & Customs from 2015-2024). He appears regularly in UK tribunals as well as in the Court of Session.
Selected cases:
BV10 Ltd v Allanvale Land Investments Ltd [2023] CSIH 14
Sole counsel for reclaimer following application to have register of members rectified on the basis of stock transfer forms provided as CPs to loan agreement following repayment of loans
Miller v Miller 2023 SLT (SAC) 35
Section 994 proceedings
N, Petr (2022) (settled)
Sole counsel in Court of Session unfair prejudice petition in relation to a holding company set up against background of family trusts; value contained in heritable property in subsidiary; question of petitioner or respondent buy-out. Seven figure value on buy-out shares.
Junior counsel for assignee from administrators of company’s claims for breach of duty against former directors: Commercial Roll, Court of Session (2019-2021) (with David Thomson QC)
Junior counsel in multiple Court of Session actions seeking eight figure sums relating to alleged breaches of directors’ duties in relation to Black Sea energy business, numerous international elements (London, Luxembourg, Malta, Italy, Turkey, Cayman Islands and Bulgaria) (2017-2020) (with Roddy Dunlop QC)
R v R, 2019-2020
Unfair prejudice petition following misappropriation by one shareholder of company’s assets; extensive Note of Objections to accounting from defender director.
Junior counsel for respondent director in Court of Session misfeasance claim under s 212 Insolvency Act 1986 (2018) (with David Thomson QC)
G v G, 2018
Unfair prejudice petition with interim orders to allow company to continue to trade
LD Partnership v Royal Bank of Scotland plc [2023] CSOH 7
Sole counsel for respondent bank successfully opposing unorthodox petition seeking disclosure of information in relation to ‘missing funds’ following GRG restructuring.
Smith v Reid [2020] SAC Civ
Sole counsel for respondent resisting appeal against order in commercial action between partners for count, reckoning and payment
Junior counsel for defender in PBA on plea of forum non conveniens in relation to actions under Scottish Limited Partnership agreements, in relation to London-based hedge funds (2019-2020) (with Aidan O’Neill QC).
Archer, Noter [2019] CSOH 15
Note in Petition process for recall of order made under s 1 of the Administration of Justice (Scotland) Act 1972, following recall of worldwide freezing order by High Court in London: [2018] EWHC 671 (Comm); instructed for defender in four related commercial actions ($10m) (all with Roddy Dunlop QC).
Northbay Pelagic Ltd v Anderson [2016-2017, unreported]
Counsel for Petitioner obtaining order from Court of Session for two dawn raids under s 1 of the Administration of Justice (Scotland) Act 1972 for recovery, custody and detention of laptop computers to preserve data for use in multiple litigations in Scotland and High Court of Justice in London; junior counsel to R R McIlvride QC in s 47(2) motion for interim delivery of copy of certain data; and at hearing on Petition and Answers for excerpting of data held on devices. Instructed in multiple ensuing sheriff court litigations.
Tayside Contracts v D Geddes (Contractors) Ltd [2017] CSOH 108
6 day commercial roll proof on question of whether road chippings fit for purpose in terms of contract for sale of goods (junior to Robert Howie QC)
Junior counsel in US$10m claim for consequential losses arising out of a breach of contract (2016-2018)
Legal & Equitable Nominees Ltd v Scotia Investments LP [2019] SAC (Civ) 23 2019 SLT (Sh Ct) 193
Question of validity and sufficiency of calling up notices served on English limited partnership and its general partner.
PRA Group (UK) Ltd v Reilly, 2018
Counsel for Pursuer assignee of credit card receivable, opposing pleas of prescription under Scots law and English law in context of consumer credit agreement; arguments on validity of choice of law in consumer contract under Rome I and Rome Convention
Promontoria (RAM) Ltd v Moore [2017] CSOH 88
Commercial court decision on assignability of bank guarantee
@Sipp (Pension Trustees) Ltd v Campbell
Sole counsel for Pursuer against senior counsel for the Defender; successfully disposing of argument that Pursuer pension fund had no title to sue to enforce loan and heritable security following restructuring of fund
AISL (in administration) (2021): counsel for respondent purchasers of commodities from company in administration; motions under s 47(2) Court of Session Act for interim delivery of commodities from warehouses in England pending resolution of petition for directions (2021)
B Ltd (2021): counsel for administrators seeking directions in relation to request for holding of in person creditors meetings in context of COVID restrictions,
Advice in relation to disclaimer of English land by Liquidator of a Scottish company (2020)
Joint Liquidators of the Scottish Coal Company Ltd, Noters [2013] CSIH 108, 2014 SC 372
Junior counsel for the liquidators in Note for directions to disclaim ownership of land to which significant environmental liabilities attached.
Lujo Properties Ltd v Gruve Ltd [2023] SC GLA 3, 2023 SLT (Sh Ct) 31
Sole counsel for Pursuer seeking to irritate lease during COVID; pre-irritancy notice returned as undelivered; tenant alleging waiver and personal bar.
Ventgrove Ltd v Kuehne + Nagel Ltd [2022] CSIH 40
Sole counsel for intervener in relation to validity of exercise of break option “plus VAT properly due”.
MXM Property Solutions Ltd v Malik [2022] UT 24
Successful appeal for factor in relation to competence of use of NOPLs for outstanding factoring charges.
Club Los Claveles v First National Trustee Company Ltd [2020] CSIH 33, 2020 SC 504 affg [2019] CSOH 66,
Sole counsel in action seeking specific implement of execution of deed of assumption, retirement and conveyance of professional trustee in timeshare structure following notice of termination of appointment.
Crocodile (Dundee) No 4 Ltd v The Deltic Group Ltd, Perth Sheriff Court, April 2020
Sole counsel for landlords at debate resisting challenge to relevancy of Landlords’ claim under a schedule of dilapidations.
Leafrealm Land Ltd v City of Edinburgh Council [2021] CSIH 24 affg
Counsel for Pursuer in proof and reclaiming motion re ransom strip in central Edinburgh.
British Waterways Board v Arjo Wiggins Ltd and BSW Timber Ltd [2017] SAC (Civ) 15
Construction of Assignation of cedent’s interest under a Wayleave Agreement.
Thrumster Estate Ltd v Mindt 2017 SLT (Land Ct) 1
Significant experience of real estate arbitrations, both international and domestic, under the Scottish Arbitration Rules; as well as of ancillary court applications.
Author of standard text on Immovable Property Law in Jersey, which has been cited by the Royal Court of Jersey on a number of occasions.
Moulsdale v Revenue and Customs Commissioners [2023] UKSC 12, [2023] 1 WLR 1264
Junior Counsel for Commissioners successfully opposing appeal concerning proper construction of anti-avoidance provisions in Sch 10 VATA (to David Thomson KC)
Revenue & Customs Commissioners v NHS Lothian [2022] UKSC 28
Successful appeal for HMRC in historical Fleming claims, burden of proof and evidence in input tax claims, standards of proof and addressing EU law principle of effectiveness and state fault (junior to David Thomson KC).
DCM (Optical Holdings) Ltd v Revenue & Customs Commissioners [2022] UKSC 26 affg 2021 SC 123
Successful appeal for HMRC to the Inner House in relation to implied statutory powers in relation to VAT assessments and repayment credits. Successfully opposed appeal to Supreme Court (junior to David Thomson KC).
McCann Media Ltd v Revenue & Customs Commissioners [2022] UKFTT 104 (TC)
Sole counsel for HMRC successfully opposing IR35 appeal by PSC of sports broadcaster.
Moulsdale v Revenue & Customs Commissioners [2021] CSIH 29, [2021] STC 1077
Junior counsel to David Thomson QC in VATA sch 10 case (PTA to UKSC granted).
Balhousie Holdings Ltd v Revenue & Customs Commissioners [2021] UKSC 11, [2021] 1 WLR 2164 revg 2019 SC 303
Construction of sale and leaseback under sch 10 VATA (with Kieron Beal QC). Presented oral submissions to the Supreme Court.
M v Revenue & Customs Commissioners [2021] UKFTT 130 (TC)
Sole counsel in week long evidential hearing opposing appeal against discovery assessments.
Revenue & Customs Commissioners v DCM (Optical Holdings) Ltd [2020] CSIH 60, 2021 SC 123
Successful appeal for HMRC in relation to implied statutory powers in relation to VAT assessments and repayment credits (with David Thomson QC) (appeal to UKSC pending)
HMRC v Frank A Smart & Son Ltd [2019] UKSC 39 affg [2017] CSIH 77, 2018 SC 229 affg [2016] UKUT 121 (TCC), [2016] STC 1956
Question of whether VAT input incurred on acquisition of Single Farm Payment Entitlements deductible (with Kieron Beal QC).
Clark’s Executors v HMRC [2019] UKFTT 473 (TC)
Sole counsel for HMRC against leading English tax counsel, successfully opposing appeal that termination payment of £18 million was a payment on account of disability under sections 401 and 406 ITEPA; or whether whole payment exempt on basis that it was a surrender of pension rights
Glasgow School of Art v HMRC [2019] UKUT 173 (TCC)
Sole counsel for Respondents successfully opposing appeal against senior counsel for the Appellant in relation to proper characterization of VAT supply.
Redwood Birkhill Ltd v HMRC [2018] UKUT 0189 (TCC)
Sole counsel for HMRC successfully opposing appeal against senior counsel for Appellant.
Commissioners for HM Revenue & Customs v Frank A Smart & Son Ltd [2016] UKUT 121 (TCC), [2016] STC 1956 affd [2017] CSIH 77, 2018 SLT 1
Question of whether VAT input incurred on acquisition of Single Farm Payment Entitlements deductible (with Andrew Young QC).
Pattullo v Commissioners for HM Revenue & Customs [2016] UKUT 270 (TCC), [2016] STC 2043, leave to appeal refused: [2017] CSIH 3
Sole counsel for HMRC successfully opposing appeal presented by English tax counsel challenging discovery assessment for tax avoidance scheme involving capital redemption policies.
Averbuch v City of Edinburgh Council [2023] CSOH 35, 2023 SLT 665
Junior counsel for Petitioners, successfully challenging STL licensing policy (with Morag Ross KC).
SO v Secretary of State for the Home Department [2019] CSIH 36
Sole counsel for SSHD at first instance and in Inner House obtaining dismissal of petition for judicial review of refusal of Article 8 private life medical claim.
Abdullahi v Secretary of State for the Home Department [2018] CSOH 38
Counsel for the Secretary of State in bias challenge to decision of FtT judge.
SO v Secretary of State for the Home Department [2018] CSOH 50
Counsel for SSHD obtaining dismissal of petition for failure to set out a human rights claim.
Butlers Ship Stores Ltd v HMRC [2018] UKUT 0058 (TCC)
Sole counsel for HMRC before FtT and UT in designated complex case dealing with the interaction of the Community Customs Code, the Excise Duty Directive and domestic law concerning alleged duty liability of £1.7m.
Morrison v Alistair Carmichael MP 2016 SC 585 and 598
Junior counsel for Alistair Carmichael MP (junior to Roddy Dunlop QC).
Alt-na-craig Ltd v Care Inspectorate [2015] CSOH 59
Acted for petitioner in judicial review of respondent’s grading system before the Lord President sitting in the Outer House.
1787/15 Paul Lamb v United Kingdom (2015) 61 EHRR SE7
Drafted Mr Lamb’s ECHR application following decision of UKSC in Nicklinson [2015] AC 657 (with Andrew Smith QC).
Ross, Petitioner [2015] CSOH 123, 2015 SLT 617
Junior counsel for petitioner in judicial review of Lord Advocate’s guidance on prosecutions for assisted suicide.
Hendrick v Chief Constable, Strathclyde Police 2014 SC 549 and 2015 SC 144
Presented submissions for reclaimer on plea of mora, taciturnity and acquiescence in relation to judicial review (with Andrew Smith QC).
Gray’s Exrs v Manson’s Exrs [2017] CSOH 25
Construction of testamentary informal writings
Auchnie v Auchnie’s Exrs [2014] CSIH 102, 2015 SC 320
Counsel for executors
Club Los Claveles v First National Trustee Company Ltd [2019] CSOH 66
Action seeking specific implement of execution of deed of assumption, retirement and conveyance of trustee whose appointment had been terminated.
- Administrative & Public Law
- Alternative Dispute Resolution
- Banking, Finance and Pensions
- Civil Liberties, Human Rights and EU Law
- Commercial Dispute Resolution
- Company
- Construction
- Information Technology
- Intellectual Property
- International Law
- Professional Liability
- Real Estate Litigation
- Restructuring/Insolvency
- Shipping
- Tax
- Trusts and Succession
Contact our clerks
Normal business hours are 9am to 5pm, Monday to Friday.
ampersandclerks@advocates.org.uk
+44 (0)131 260 5674 (9am to 5pm)
Alan Moffat
Advocates' Clerk
Sheena Hume
Deputy Advocates' Clerk
Shawn McArthur
Deputy Advocates' Clerk
Kathryn Ferguson
Deputy Advocates' Clerk
Emma Busby
Deputy Advocates' Clerk
- LLB (Hons), PhD, DipLP, University of Edinburgh
- FCIArb
Languages
- German
- French
- Equality and Human Rights Commission Panel of Counsel (2019 – 2023)
- Fellow, Chartered Institute of Arbitrators (FCIArb) (2017 – present)
- Standing Junior to the Advocate General for Scotland – HMRC (2015 – present)
- UK representative to CCBE European private law committee
- Honorary Research Fellow, School of Law, University of Glasgow (2014 – present)
- Fellow, European Law Institute
- Member, Scottish Arbitration Centre
- Visiting Professor of Immovable Property Law, Institute of Law, Jersey (2010 – 2015)
- Snell Visitor, Balliol College, Oxford (2012)
- Convenor, Obligations Sub-Committee, Law Society of Scotland (2010 – 2012)
- Former Solicitor and Lecturer in Corporate and Financial Law, University of Glasgow
- Max Planck Institute for Comparative and International Private Law, Hamburg, Research Assistant (2003 – 2004), Research Fellow (2012)
UK Supreme Court, Court of Session, Election Court, Sheriff Appeal Court, Upper Tribunal (TCC), Scottish Land Court, Sheriffs Principal, sheriff courts, First-tier Tribunal, Employment Tribunal, domestic and international arbitrations
Selected Publications
- R G Anderson (ed) Scots Commercial Law (2nd edn 2022), author of chapters on ‘Juristic Persons’, ‘Partnerships, LLPs and LPs’, ‘Money and Debt’, ‘Corporate Insolvency’ and ‘ADR’
- ‘Borrowing on the Undertaking: Scottish Statutory Companies’ in MacPherson/Hardman (eds) Floating Charges in Scotland (2022)
- ‘Schottland und Europa nach Brexit’ in Kramme/Baldus/Schmidt-Kessel (eds) Brexit: Privat- und Wirtschaftsrechtliche Folgen (2nd edn 2019) § 25 (with Alex Sutherland)
- “Formation of Contract” in S Vogenauer (ed) Commentary on the Unidroit Principles of International Commercial Contracts (PICC) (2nd edn 2015)
- ‘Juristic Persons’, ‘Partnerships, LLPs and LPs’, ‘Money and Debt’, and ‘Corporate Insolvency’ in I MacNeil (ed) Scots Commercial Law (2014)
- Words and Concepts: Trust and Patrimony’ in A Burrows, D Johnston and R Zimmermann (eds) Judge and Jurist: Essays in Memory of Lord Rodger of Earlsferry (2013)
- ‘Fundamental Rights of Juristic Persons’ in E Reid and D Visser (eds) Private Law and Human Rights: Bringing Rights Home in Scotland and South Africa (2013)
- ‘Security over Bank Accounts in Scots Law’ (2010) 4 Law and Financial Markets Review 593-604
- Assignation (2008)
- ‘Contractual Liability of Trustees’ 2003 Juridical Review 45-55
Numerous other articles, notes and reviews in legal journals
Lectures
- Commercial Disputes and Arbitration, Faculty Arbitration Conference (2019)
- Contractual Interpretation, Global Law Summit, London (2015)
- Security over Intangibles, Paul-André Crépeau Centre for Private and Comparative Law, University of McGill, Montréal, and Quebec Bar Association, Canada (2013)
- Performance Remedies under the Common European Sales Law, Würzburg, Germany (2012)
- Fundamental Rights of Juristic Persons, Stellenbosch, South Africa (2011)
- Ross has lectured on the LLB, the Diploma in Legal Practice, and on the Corporate and Financial Law LLM at Glasgow University, teaching courses on Company law, Commercial law, Property and trusts law; Debt Finance and Corporate Restructuring