Revenue & Customs Commissioners v Findmypast Ltd [2017] CSIH 59
Question of whether VAT due on unused credits purchased by customers using website for downloading of documents; prepayments; face-value vouchers. Decision here.
Application of NP for leave to appeal [2017] CSIH 3
Acted for HMRC in opposing application to Inner House by appellant for leave to appeal a decision of Lord Glennie sitting in the Upper Tribunal (Tax and Chancery Chamber) [2016] STC 2043
Laura-Anne van der Westhuizen KC
Laura-Anne van der Westhuizen KC has a civil practice with particular emphasis on commercial law, planning and environmental law and public law. She is currently ranked in five separate practice areas by Chambers UK and is Legal 500 Scotland Awards 2023 Silk of the Year. She was the Legal 500 Scottish Bar Junior of the Year in 2020.
Since calling to the bar in 2009 Laura-Anne has been instructed in a variety of commercial matters including company and insolvency matters, contractual disputes, shipping matters and tax appeals. She has represented both developers and planning authorities in planning matters, petitioners and respondents in a range of judicial review proceedings, and interested parties and core participants in fatal accident and public inquiries.
Laura-Anne has extensive advocacy experience. Before calling to the Scottish Bar she practised as an Advocate in South Africa and she called to the Bar of England and Wales in 2008. She has appeared in the UK Supreme Court, the Court of Session (Inner and Outer House), the Scottish Land Court, the Sheriff Court and various tribunals and inquiries.
She was on the Equality and Human Rights Commission’s panel of counsel from 2015 to 2023 and was a Standing Junior Counsel to the Scottish Government from 2015 to 2021.
In March 2022 Laura-Anne was appointed as Co-Lead Counsel to the Scottish COVID-19 Inquiry.
Selected Cases
Sheena Hume
Sheena joined Ampersand in 2015. Prior to joining us, Sheena worked at a top Edinburgh Law firm, initially as a trainee then as a Solicitor in their Employment Department. Sheena holds a LL.B and Legal Practice Diploma from the University of Edinburgh.
Sheena’s legal experience provides her with ideal insight to assist with all inquires in relation to instructing counsel. Sheena brings a friendly and professional service to the Clerking team and is always ready to assist.
Shawn McArthur
Shawn McArthur joined Ampersand in 2018. Prior to joining Ampersand Shawn was a Legal Secretary at a global law firm, based in Edinburgh, working Dispute Resolution and prior to that worked in Property and Insolvency teams.
Shawn brings a friendly outlook and efficient work ethic to the team.
Jennifer Dunn
Jennifer Dunn joined Ampersand in 2007. She holds an honours degree in politics and completed a paralegal qualification in Civil Court Practice. With over 15 years experience in the legal sector, including time as a Legal Secretary in a firm of Edinburgh solicitors, Jennifer has an extensive knowledge of all aspects of instructing counsel.
Jennifer’s personable outlook and efficient manner has established her as an important member of the Clerking team.
Jennifer works Mondays to Thursdays.