Commissioners for His Majesty’s Revenue and Customs (Appellants) v NHS Lothian Health Board (Respondent) (Scotland) 2022 UKSC [28] On appeal from: [2020] CSIH 14
This appeal concerns the correct approach to evidence and the burden and standard of proof in the context of historic claims for the recovery of input Value Added Tax (“VAT”). Input tax is the VAT incurred when the taxpayer buys in supplies which it uses for the purpose of a business activity.
The NHS Lothian Health Board (“NHS Lothian”) and its predecessors operated several scientific labs. The labs’ main work was providing clinical services to the NHS. This was a non-business activity and so any input VAT incurred on this type of work was not recoverable. However, the labs also undertook some external private work, which was a business activity so that input tax incurred for this type of work was recoverable.
NHS Lothian now claims unrecovered input tax in respect of external private work carried out in the period 1974-1997 (“the claim period”) under section 121 of the Finance Act 2008. NHS Lothian did not have sufficient records to show how much input VAT had been paid for the work done in the labs, or the split of that work between business and non-business activity over the claim period. It valued its claim by applying to the total amount of VAT incurred, the percentage of its activity that was business activity for the year 2006/2007. That percentage was 14.7%. This was then used as a baseline and adjusted to work out the proportion of total input VAT it was entitled to recover for each year over the claim period.
NHS Lothian’s claim was rejected by His Majesty’s Revenue and Customs (“HMRC”) on the ground, broadly, that NHS Lothian had not established that the method of valuing the claim was reasonable, in particular that it was justified in extrapolating the 14.7% figure to the earlier years. NHS Lothian appealed to the First-tier Tribunal (the “FTT”). The FTT considered the evidence and dismissed the appeal. A subsequent appeal to the Upper Tribunal was also dismissed. On appeal to the Inner House of the Court of Session (“Inner House”), the Inner House allowed NHS Lothian’s appeal. HMRC now appeals to the Supreme Court.
Judgment
The Supreme Court unanimously allows the appeal. Lady Rose gives the judgment with which Lord Reed, Lord Briggs, Lord Sales and Lord Leggatt agree.
Reasons for the Judgment
The Inner House’s description of the facts
The Supreme Court finds that the Inner House misinterpreted a key aspect of the FTT’s factual findings. The FTT had not found that the proportions of NHS Lothian’s business and non-business activities were essentially the same across the claim period. Rather, the FTT’s finding was that there was not enough evidence to establish what that proportion was, whether it had changed over the years covered by the claim period or as between the end of the claim period and the year 2006/2007 from which the 14.7% was derived [54-58].
The nature of the right to deduct VAT input tax
The Inner House was wrong to treat the right to deduct some input tax as a right that is independent of the obligation on the taxpayer to quantify properly the amount of tax it could recover. It is not enough for a taxpayer to show that it has incurred some input tax for the purposes of its business activity [59-60]. Proof of the amount incurred is a substantive precondition for the exercise of the right to deduct that or any amount [63]. Generally, the taxpayer proves this by producing the VAT invoices from suppliers showing input VAT paid. Member States may, as the United Kingdom has, specify alternative evidence that can be relied on by the taxpayer but the taxpayer must present a credible method for estimating the amount of the claim with reasonable certainty [65].
The EU principle of effectiveness
The EU principle of effectiveness prohibits national laws which make claims based on directly effective EU law “virtually impossible or excessively difficult” to enforce. The principle of effectiveness does not require the ordinary rules on evidence and the burden and standard of proof to be departed from if the taxpayer cannot comply with those rules [66-69]. The standard of proof applied to NHS Lothian’s claim is the balance of probabilities which applies in the same way to all historic tax claims [72]. The rules of evidence applied in courts and tribunals are based on what evidence is likely to be helpful and fair. These were the rules applied in this case and there is nothing about them that created an unjustifiable hurdle [80]. The court’s role is not to act as forensic accountant and the principle of effectiveness does not require this [76]. The Supreme Court holds that the principle of effectiveness was not infringed in this case. HMRC’s and the FTT’s approach did not make NHS Lothian’s claim virtually impossible or excessively difficult to enforce.
State fault and the EU principle of effectiveness
When applying the EU principle of effectiveness, the State’s conduct in setting procedural requirements to exercise rights is relevant. However, the question of whether the State’s conduct outside of this affects the application of the principle of effectiveness does not arise on the facts in this case because the additional State conduct identified by the Inner House does not establish any fault on the part of the UK Government [83]. There was no failure on the part of the State to implement the recovery of input tax [84]. The court’s role is not to take a view on the way the Government previously organised health boards or made decisions which affected NHS Lothian’s predecessors’ ability to recover VAT at the appropriate time [85]. Finally, in response to NHS Lothian’s argument that State fault contributed to the difficulties in establishing the amount of its claim, the Supreme Court holds that the facts do not support any such finding [86].
No error of law in the FTT’s decision
The Supreme Court holds that the FTT decision as upheld by the Upper Tribunal was correct [91].
Judgment can be found here.
Ampersand’s Ross Anderson, junior counsel for the successful appellant, instructed by the Advocate General for Scotland.
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Ampersand Advocates welcomes Top Rankings success in latest Chambers and Partners UK Bar Guide 2022
Ampersand has once again received top tier rankings across a number of areas of practice in the latest published guide to the legal profession, Chambers and Partners UK Bar Guide 2022.
Ampersand received 68 listings across 17 areas of practice, ranking as top tier (band 1) in Clinical Negligence and Planning & Environmental Law as a Set, and band 2 in Administrative & Public law, Civil Liberties & Human Rights, Commercial Dispute Resolution, Personal Injury, Professional Negligence, Real Estate Litigation and Restructuring/Insolvency as a Set. 5 members are noted as “star individuals”. There is wide practice for the clerking team and client service too.
Noted as a Band 1 set for Clinical Negligence, “Ampersand Advocates retains its reputation as a market-leading stable for clinical negligence matters. Its advocates continue to provide expert legal advice and representation to both pursuers and defenders in a wide range of disputes, including claims relating to birth and catastrophic brain and spinal injuries. Members are well versed in cases arising from alleged failures in diagnosis and surgical errors, and regularly appear at fatal accident inquiries. The stable also houses considerable expertise in multiparty actions stemming from the use of medical equipment, and several of its advocates have recently been involved in the Scottish Mesh Litigation, a class action in which over 500 claims were brought against the NHS in connection with allegedly defective vaginal mesh. Our rankings include 2 “Star Individuals”, Maria Maguire QC and David Stephenson QC, with 10 further silks and 7 juniors also ranked – Simon Bowie QC, Jamie Dawson QC, Simon Di Rollo QC, Una Doherty QC, Lisa Henderson QC, Vinit Khurana QC, Archie MacSporran QC, Geoffrey Mitchell QC, Graham Primrose QC, Lauren Sutherland QC, Fiona Drysdale, Mark Fitzpatrick, James McConnell, Paul Reid and Phil Stuart.
Ampersand’s new Band 1 listing in Planning & Environment states “Ampersand is a leading stable with a strong offering of advocates in both the junior and senior ranks.” and “Ampersand Advocates is well regarded for the complex planning and environmental work undertaken by its advocates. Members of the stable regularly act in judicial reviews and challenges to planning permissions and frequently act on behalf of developers, objectors, public sector bodies and energy companies. Members are regularly engaged in high-profile matters, including those relating to large renewable energy projects. Rankings include Malcolm Thomson QC as “Star Individual”, Marcus McKay QC, Ailsa Wilson QC and new silk Laura-Anne van der Westhuizen QC.
Band 2 listings include Administrative & Public Law where Ampersand is praised “houses highly praised practitioners who are skilled at acting in public law cases involving significant constitutional and human rights issues. They frequently appear before the highest courts in the UK and the EU.” The rankings include “Star Individual” Aidan O’Neill QC, along with Douglas Ross QC, Laura-Anne van der Westhuizen QC, Paul Reid and Usman Tariq.
In Civil Liberties & Human Rights Ampersand is noted as a “highly regarded civil liberties and human rights stable, known for representing both private individuals and public bodies in significant proceedings. Practitioners at Ampersand are regularly instructed by the government and the Equality and Human Rights Commission.” The rankings include Aidan O’Neill QC, Douglas Ross QC and Usman Tariq.
In Commercial Dispute Resolution Chambers state Ampersand is “well renowned for its consistent involvement in high-profile commercial disputes. The stable offers a large team comprising highly rated advocates at the senior and junior level. The advocates are instructed on behalf of corporations and financial institutions and are involved in a variety of related areas of practice including intellectual property and insolvency.” The rankings include Robert Howie QC, Graeme Hawkes QC, Laura-Anne van der Westhuizen QC, Ross Anderson, Giles Reid, Paul Reid, Usman Tariq and Tim Young.
Within Personal Injury “Ampersand Advocates is a highly regarded stable for personal injury matters and houses a number of dedicated senior and junior advocates. Members act for both pursuers and defenders, including several major insurers, in the full range of claims, and offer considerable expertise in the handling of catastrophic injury cases arising from road traffic and workplace accidents. The team is also well regarded for its expertise in complex product liability and occupiers’ liability disputes and matters involving accidents abroad. The stable’s tenants are regularly called upon to appear in fatal accident inquiries, where they have experience of acting for government agencies, health boards and local authorities.” Rankings include “Star Individuals” Maria Maguire QC and Graham Primrose QC with others ranked Isla Davie QC, Simon Di Rollo QC, Lisa Henderson QC, Euan Mackenzie QC, Douglas Ross QC, Alan Cowan, Chris Marney, Jenny Nicholson, Louise Milligan.
A new Set ranking in Professional Negligence declares “Ampersand Advocates is recognised as a leading set for professional liability matters in Scotland. The advocates often advise and act in proceedings on behalf of and against a suite of professionals including solicitors, surveyors, architects and financial advisers.” The rankings include Chris Marney, Paul Reid and Usman Tariq.
In another new Set ranking area, Real Estate Litigation, it exclaims “Ampersand Advocates offers a strong bench of well-regarded advocates who are active across a broad range of real estate litigation topics. The set demonstrates strong expertise in areas of overlap between commercial and real estate disputes. Members are instructed at all levels from the Supreme Court down.” Rankings include Robert Howie QC, Laura-Anne van der Westhuizen QC, Ross Anderson, Giles Reid and Tim Young.
Within Restructuring/Insolvency “Ampersand Advocates is well regarded for its handling of a wide range of restructuring and insolvency matters. The stable’s advocates are frequently instructed to represent administrators, companies, banks and insolvency office holders in complex claims involving allegations of wrongful trading and breach of fiduciary duty, among other matters. Members have experience of appearing in both domestic and cross-border matters, and are regularly called upon to act for and advise their clients on both contentious and non-contentious insolvency cases.” Rankings include Robert Howie QC, Ross Anderson and Usman Tariq.
There are individual rankings in: Agriculture and Rural Affairs for Laura-Anne van der Westhuizen QC; Company for Tim Young; Employment for Aidan O’Neill QC; Immigration for Alan Dewar QC; Information Technology and Intellectual Property for Usman Tariq; Product Liability for Paul Reid; and Tax for Ross Anderson.
The Ampersand clerks receive wide praise across all areas of practice described as “fantastic and always very helpful… approachable and knowledgeable….Very efficient and pleasant.” The client service is also noted as “ahead of the curve in terms of its responsiveness and use of technology” and notes Ampersand “was the first Scottish stable to offer video conferencing.”
On the recent rankings, Practice Manager, Alan Moffat, said: “This is again wonderful recognition and praise for all of the excellent work our advocates and my team does on a continual basis. My thanks goes to everyone who took the time to provide Chambers with their views. We work in collaboration with the profession and it is pleasing to hear those that instruct our members recognise the value our members bring to the legal team. I am also proud of the excellent and hard work my team puts in daily and am pleased to see that appreciated too.”
The full rankings can be viewed on the Chambers and Partners website here.
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Ampersand Advocates Top Rankings success in latest Chambers and Partners UK Bar Guide
Ampersand has again received top tier rankings across a number of areas of practice in the latest published guide to the legal profession, Chambers and Partners UK Bar Guide 2021.
Ampersand received 58 listings across 14 areas of practice, ranking as top tier (band 1) in Clinical Negligence as a Set, and band 2 in Administrative & Public law, Civil Liberties & Human Rights, Commercial Dispute Resolution, Planning & Environment, Personal Injury and Restructuring/Insolvency as a Set. 5 members are noted as “star individuals”.
Noted as a Band 1 set for Clinical Negligence, “Ampersand Advocates retains its reputation as a market-leading stable for clinical negligence matters, garnering praise from instructing solicitors who describe it as “a well-organised stable with a good range of excellent advocates.” Its advocates continue to provide expert legal advice and representation to both pursuers and defenders in a wide range of disputes, including claims relating to birth and catastrophic brain and spinal injuries. Members are well versed in cases arising from alleged failures in diagnosis and surgical errors, and regularly appear at fatal accident inquiries. The stable also houses considerable expertise in multi-party actions stemming from the use of medical equipment, and several of its advocates have recently been involved in the Scottish Mesh Litigation, a class action in which over 500 claims were brought against the NHS in connection with allegedly defective vaginal mesh.”. Our rankings include 2 “Star Individuals”, Maria Maguire QC and David Stephenson QC, with 9 further silks and 6 juniors also ranked – Simon Bowie QC, Jamie Dawson QC, Simon Di Rollo QC, Una Doherty QC, Lisa Henderson QC, Vinit Khurana QC, Geoffrey Mitchell QC, Graham Pimrose QC, Lauren Sutherland QC, Fiona Drysdale, Mark Fitzpatrick, Archie MacSporran, James McConnell, Paul Reid and Phil Stuart.
Band 2 listings include Administrative & Public Law where Ampersand is praised “houses highly praised practitioners who are skilled at acting in public law cases involving significant constitutional and human rights issues. They frequently appear before the highest courts in the UK and the EU.” The rankings include “Star Individual” Aidan O’Neill QC, along with Douglas Ross QC, Laura-Anne van der Westhuizen and Paul Reid.
In Civil Liberties & Human Rights Ampersand is noted as a “highly regarded civil liberties and human rights stable, known for representing both private individuals and public bodies in significant proceedings. Practitioners at Ampersand are regularly instructed by the government and the Equality and Human Rights Commission.” The rankings include Aidan O’Neill QC and Douglas Ross QC.
In Commercial Dispute Resolution Chambers state Ampersand is “well renowned for its consistent involvement in high-profile commercial disputes. The stable offers a large team comprising highly rated advocates at the senior and junior level. The advocates are instructed on behalf of corporations and financial institutions and are involved in a variety of related areas of practice including intellectual property and insolvency.” The rankings include Robert Howie QC, Craig Sandison QC, Ross Anderson, Graeme Hawkes, Giles Reid, Paul Reid, Usman Tariq and Tim Young.
Within Personal Injury Ampersand “houses a number of dedicated senior and junior advocates, and instructing solicitors praise the “strength and depth of counsel available at the stable.” Members act for both pursuers and defenders, including several major insurers, in the full range of claims, and offer considerable expertise in the handling of catastrophic injury cases arising from RTAs and workplace accidents. The team is also well regarded for its expertise in complex product liability and occupier’s liability disputes and matters involving accidents abroad. The stable’s tenants are regularly called upon to appear in Fatal Accident Inquiries, where they have experience of acting for government agencies, health boards and local authorities.” Rankings include “Star Individuals” Maria Maguire QC and Graham Primrose QC with other ranked Dorothy Bain QC, Isla Davie QC, Simon Di Rollo QC, Lisa Henderson QC, Douglas Ross QC, Chris Marney and Louise Milligan.
Ampersand’s strong Planning & Environment team was recognised as “well regarded for the complex planning and environmental work undertaken by its advocates. Members of the stable regularly act in judicial reviews and challenges to planning permissions and frequently act on behalf of developers, objectors, public sector bodies and energy companies. Members are regularly engaged in high-profile matters, including the public inquires into the development of the former Royal High School in Edinburgh and the proposed Coul Links golf course development. One source says: “The chambers is excellent in terms of the calibre of advocates.””. Rankings include Malcolm Thomson QC as “Star Individual”, Marcus McKay QC, Ailsa Wilson QC and Laura-Anne van der Westhuizen.
Within Restructuring/Insolvency “Ampersand Advocates is well regarded for its handling of a wide range of restructuring and insolvency matters. The stable’s advocates are frequently instructed to represent administrators, companies, banks and insolvency office holders in complex claims involving allegations of wrongful trading and breach of fiduciary duty, among other matters. Members have experience of appearing in both domestic and cross-border matters, and are regularly called upon to act for and advise their clients on both contentious and non-contentious insolvency cases.” Rankings include Robert Howie QC and Usman Tariq.
There are individual rankings in Real Estate for Robert Howie QC, Craig Sandison QC, Ross Anderson, Giles Reid and Tim Young; Agriculture and Rural Affairs for Laura-Anne van der Westhuizen; Employment for Russell Bradley, Information Technology and Intellectual Property for Usman Tariq; Professional Negligence for Chris Marney and Paul Reid; and Tax for Ross Anderson.
The Ampersand clerks receive wide praise being described as “professional, friendly and accommodating at all times…. very responsive… they make every effort to accommodate almost impossible demands” and that Ampersand “is an extremely well run and efficient stable”.
The full rankings can be viewed on the Chambers and Partners website here.
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Ampersand Advocates Top Rankings success in latest Chambers and Partners UK Bar Guide
Ampersand has again received top tier rankings across a number of areas of practice in the latest published guide to the legal profession, Chambers and Partners UK Bar Guide 2020.
Ampersand received 60 listings across 16 areas of practice, ranking as top tier (band 1) in Clinical Negligence as a Set, and band 2 in Administrative & Public law, Civil Liberties & Human Rights, Commercial Dispute Resolution, Planning & Environment, Personal Injury, Product Liability and Restructuring/Insolvency as a Set. 5 members are noted as “star individuals”.
Noted as a Band 1 set for Clinical Negligence, Ampersand has 18 rankings in this area, including 2 “Star Individuals”. The guide says “Ampersand dominates the Scottish medical negligence market due to its outstanding reputation and impressive offering of advocates. It has a wide selection of juniors and silks at the stable, who act on behalf of both claimants and defenders. Members have far-reaching expertise, covering all areas of clinical negligence, including the most severe birth injuries, fatal surgical errors and cancer cases, as well as widely publicised group actions concerning medical device liability, such as the pelvic mesh litigation. Instructing solicitors point out that the set “has depth and very strong, specialised practitioners.” The clerks also receive high praise “The service is first class. The clerks are extremely approachable, very helpful and nothing is too much trouble for them.” “Alan Moffat is the lead clerk and is a good point of contact. He is helpful and accommodating, so I can go directly to him if I need something urgently.” The “Star Individuals” are Maria Maguire QC and David Stephenson QC.
Band 2 listings include Administrative and Public law where Ampersand is noted as a “Highly regarded stable which possesses several standout advocates acting in important constitutional, commercial and human rights cases. The advocates represent petitioners and respondents in judicial reviews, advise public bodies on the interpretation of regulations and legislation, and act for core participants in public inquiries”. In Civil Liberties & Human Rights the Band 2 listing notes Ampersand as a “A highly regarded stable, Ampersand Advocates has members who represent both claimants and defendants in high-profile civil liberties and human rights cases. Advocates regularly appear at the highest courts in Scotland and the UKSC, as well as the ECtHR and CJEU.”.
In Commercial Dispute Resolution it states “Ampersand Advocates is a highly regarded stable, noted for its involvement in a wide range of complex commercial disputes. The stable houses a number of experienced commercial advocates at both silk and junior levels, and attracts instructions from a diverse client base that includes several financial institutions and large corporates. Its advocates offer expertise in professional negligence, construction and commercial contracts disputes, as well as matters involving intellectual property, planning and insolvency.”
Ampersand’s Commercial expertise is further noted in Restructuring and Insolvency, which includes “Star Individual” David Sellar QC, stating Ampersand “Ampersand Advocates is a strong stable, housing some of the most distinguished restructuring and insolvency advocates in Scotland. It is a go-to stable for companies and their directors, banks and various government departments seeking restructuring advice and representation in major insolvency cases. Members are also regularly instructed by insolvency practitioners to assist with asset recovery matters, and offer significant expertise in international asset-tracing.”
Ampersand’s Personal Injury work is again acknowledged with the guide noting “A highly regarded stable in the personal injury market, Ampersand Advocates retains its reputation as a go-to stable for all manner of injury claims. In addition to offering representation to pursuers in complex and high-value catastrophic and fatal injury claims, the stable’s advocates are also regularly instructed by defenders, and have experience acting on behalf of government agencies and several major insurers. Areas of particular strength for the stable include cases arising from RTAs, accidents at work and accidents abroad, and its advocates are noted for their expert handling of complex employers’ and occupiers’ liability claims. The tenants are also frequently called upon to represent a variety of parties, including local authorities, health boards and bereaved families in fatal accident inquests. Instructing solicitors praise Ampersand as “a very professional stable which provides a high level of service,” adding that “you can tell that everyone there really cares about what they’re doing.”. The clerks get a special note for being “very organised and you can rely on the team to get back to you.” “The clerks are very good at dealing with any queries and are very flexible and very friendly – you never have any difficulties getting in touch with them.” “The clerking team is friendly, reliable, quick at responding and always happy to help.” The “very proactive and easy to deal with” Alan Moffat is the head clerk.” The listing includes Maria Maguire QC and Graham Primrose QC as “Star Individuals”.
In Planning and Environment it states “Ampersand Advocates is distinguished for the substantial planning and environmental expertise of its advocates. It acts for local authorities and all kinds of developers in cases heard at all levels of the court system, including the Supreme Court. The environmental aspects of energy developments are a great source of instructions for Ampersand Advocates. Members of the stable are regularly involved in high-profile matters, including the public inquiry into the refusal of planning permission for the development of the Royal High School in Edinburgh, a challenge to the planning consent for Aberdeen FC’s new stadium and a Supreme Court case dealing with the complexities of European law in relation to a wind farm development.” This includes “Star Individual” Malcolm Thomson QC.
Ampersand is also a Band 2 set in Product Liability stating “A respected presence in the product liability field, with a strong track record of representing pursuers and defenders in a broad array of claims. The stable is able to draw on its impressive capabilities in professional liability and personal injury.”
Ampersand’s full listings can be viewed on the Chambers and Partners website here.
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Ampersand Advocates ‘goes above and beyond at all times’ in latest Legal 500 UK Bar listings
Ampersand is delighted to be once again be recommended as a top-tier set by The Legal 500 UK Bar Directory in their latest listings for 2019 published today.
The guide says “‘From a user’s perspective’, Ampersand Advocates ‘goes above and beyond at all times to assist wherever possible’. Like the other Scottish stables, a diverse range of work comes through its doors, however, tort, real estate, and commercial matters are key strengths, and arbitration is a growing area of focus. ‘All the clerks are friendly, accommodating and very professional’, however at the most senior level Alan Moffat ‘will go out of his way to make sure you get the right counsel for the job’, and his deputy Sheena Hume is ‘particularly efficient and easy to deal with’. Vinit Khurana QC and Una Doherty QC took silk in 2018.”
Ampersand has 36 listings across 10 areas of practice in the Legal 500 UK 2019 guide. The Scottish bar section can be viewed here.
Civil liberties, human rights, public inquiries, and public and administrative law (including local government)
Key areas of work at Ampersand Advocates include EU law, judicial review, and procurement matters. Aidan O’Neill QC recently lead on behalf of the petitioners in Wightman v Secretary of State for Exiting the European Union, an Court of Justice of the European Union case concerning if it was possible for a member state to revoke its notification of intent to leave the European Union under Article 50.
Leading Seniors
Aidan O’Neill QC – Ampersand Advocates ‘ Intellectually impressive and creative in his approach to dealing with issues of public law. ’
Douglas Ross QC – Ampersand Advocates ‘ Highly intelligent and tenacious, with good common sense ’
Dorothy Bain QC – Ampersand Advocates ‘ Highly recommended for civil liberties work. ’
Leading Juniors
Laura-Anne van der Westhuizen – Ampersand Advocates ‘ A first-class legal mind who deals well with complicated cases. ’
Timothy Young – Ampersand Advocates ‘ Technically excellent in public procurement matters. ’
Commercial litigation
Ampersand Advocates is home to a strong contingent of commercial litigators, with experience in a wide range of commercial cases. Notable recent highlights include Take-Two Interactive Software Inc and Rockstar Games Inc v Aaron Renicks, in which Usman Tariq acts, as junior to Roddy Dunlop QC for the developers of Grand Theft Auto who are pursuing a claim against the developer of a modification for the game. Giles Reid recently acted for the borrower in a case concerning the oral variation of a loan agreement, as well as interim orders preventing the lender from commencing bankruptcy.
Leading Seniors
Alan Dewar QC – Ampersand Advocates ‘ Hugely experienced, completely unflappable and always fights his client’s corner. ’
Robert Howie QC – Ampersand Advocates ‘ His depth of knowledge in commercial matters is unparalleled. ’
Leading Juniors
Ross Anderson – Ampersand Advocates ‘ Never afraid to take on even the largest of legal challenges. ’
Giles Reid – Ampersand Advocates ‘ A legal encyclopaedia. ’
Usman Tariq – Ampersand Advocates ‘ His advice and knowledge is consistently of the highest standard. ’
Company and insolvency
Members of Ampersand Advocates are particularly experienced in insolvency matters, acting for all parties in such cases. Of recent note, Timothy Young recently acted for the liquidators in Rowallan Asset Management Limited v Morris & Co, which involved a claim for gratuitous alienation (a transfer under value to dissipate assets) relating to a large agricultural property holding company.
Leading Seniors
David Sellar QC – Ampersand Advocates ‘ His technical knowledge of company and insolvency law makes him a go-to. ’
Leading Juniors
Timothy Young – Ampersand Advocates ‘ Clients appreciate his confident yet approachable demeanour. ’
Employment
Russell Bradley of Ampersand Advocates acts for employers in a wide range of first instance matters, with particular expertise of defending whistle-blowing and unfair dismissal claims.
Russell Bradley – Ampersand Advocates ‘ Extremely tenacious when needed and great with clients. ’
Intellectual property, information technology and media
Usman Tariq at Ampersand Advocates is highly recommended for contentious intellectual property matters, as well as maintaining a substantial presence in the IT sector, particularly in matters concerning gaming and digital applications. Recent instructions include a substantial trade mark infringement and passing off dispute between two manufacturers of electronic cigarettes, where Tariq acted for the pursuers, as well as conducting breach of interdict cases on behalf of large rights-holders such as Sky and the Performing Right Society.
Usman Tariq – Ampersand Advocates ‘ The best all-round IP junior in Scotland. ’
Personal injury and medical negligence
Ampersand Advocates is home to one of the key teams in personal injury and clinical negligence within Scotland, and has ‘real strength in depth’ across all levels of call. Members have significant expertise in all areas of such work, with recent cases including fatal accidents, medical device litigation, catastrophic injury and birth injury. A notable recent case for the set is Gibson v Babcock International, a leading case on the issue of secondary exposure to asbestos, in which Simon Di Rollo QC led for the pursuers.
Leading Seniors
Lisa Henderson QC – Ampersand Advocates ‘ Highly numerate, excellent at drafting complex schedules of loss and very personable. ’
Geoffrey Mitchell QC – Ampersand Advocates ‘ Highly respected by both health boards and claimant solicitors ’
Douglas Ross QC – Ampersand Advocates ‘ A relatively new silk who already posesses all the qualities of an experienced one. ’
Simon Bowie QC – Ampersand Advocates ‘ Recommended for significant clinical negligence cases. ’
Una Doherty QC – Ampersand Advocates ‘ Extremely reliable, quick-witted and efficient. ’
Maria Maguire QC – Ampersand Advocates ‘ Combines superb advocacy skills and a forensic attention for detail. ’
Simon Di Rollo QC – Ampersand Advocates ‘ Highly experienced in industrial disease claims. ’
Lauren Sutherland QC – Ampersand Advocates ‘ Leaves no stone unturned to find a path to a successful outcome. ’
Leading Juniors
Jamie Dawson – Ampersand Advocates ‘ Fantastic at dealing with complex medical evidence and technical details. ’
Fiona Drysdale – Ampersand Advocates ‘ Well-prepared, good with clients and has an eye for detail. ’
Chris Marney – Ampersand Advocates ‘ A very safe pair of hands with good commercial sense. ’
Jennifer Nicholson – Ampersand Advocates ‘
A strong negotiator who has achieved fantastic results for clients. ’
Planning, environmental and licensing
Ampersand Advocates is home to planning law specialists Marcus McKay QC and Laura-Anne van der Westhuizen, who are often instructed in complex or high-profile inquiries and appeals. Notable recent highlights include McKay’s representation of The Viking Wind Farm in a consent application under crofting legislation, and Westhuizen’s work on behalf of the Scottish ministers in an appeal lodged by a dairy farm following the refusal of planning permission for a large greenbelt development.
Leading Seniors
Marcus McKay QC – Ampersand Advocates ‘ Highly experienced in energy-related planning work. ’
Leading Juniors
Professional Negligence
Members of Ampersand Advocates are instructed by both pursuers and defenders in professional negligence cases, across the full range of industry sectors. Recent highlights include Midlothian Council v Bracewell Stirling, where Paul Reid acted as a junior to Alastair Duncan QC on behalf of the defenders, an architectural firm alleged to be liable for negligent ground investigations carried out by another company.
Paul Reid – Ampersand Advocates ‘ One to watch for professional negligence matters. ’
Property, construction and agriculture
Members of Ampersand Advocates are instructed in a wide range of commercial development and property disputes, as well as agricultural issues and nuisance claims. Timothy Young recently advised the defenders on several potential cases concerning property damage caused by incorrectly constituted mortar in the development of a large residential estate.
Leading Seniors
Leading Juniors
Ross Anderson – Ampersand Advocates ‘ Definitely one to watch for property litigation. ’
Timothy Young – Ampersand Advocates ‘ Exceptionally intelligent with a gift for honing in on the points that matter. ’
Tax, trusts and pensions
Ross Anderson at Ampersand Advocates has significant experience acting for HM Revenue and Customs in both the First-Tier and Upper Tribunals. He also appeared as appearing as a junior to Kieron Beal QC of Blackstone Chambers in London, again on behalf of the Revenue, in the Supreme Court case Frank A Smart & Sons v HMRC, which concerned the deductability of VAT incurred when purchasing entitlements to the Single Farm Payment, a European Union farming subsidy.
Ross Anderson – Ampersand Advocates ‘ He has made a sure-footed transition from academia to the Bar. ’
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Kathryn Ferguson
Kathryn Ferguson joined Ampersand in 2018 and has completed Paralegal qualifications in both Conveyancing and Wills and Executries. Prior to joining the team Kathryn worked for a global law firm supporting the Commercial Real Estate and Litigation teams.
Kathryn brings a can-do approach and is always willing to assist in all aspects of instructing counsel.
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