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Tax

Ampersand Advocates have extensive experience of contentious tax disputes, in both direct tax as well as in VAT and other indirect taxes; customs and excise duties; land transaction and landfill taxes.

Our advocates appear regularly in the tax chamber of the First-tier Tribunal and in the Upper Tribunal of the UK tribunal system, as well as in the Court of Session. As devolved taxes are developing, we are seeing instructions in the context of disputes between taxpayers and Revenue Scotland.

Our counsel advise both HMRC/Revenue Scotland and taxpayers, a number of our members having been appointed as standing junior counsel either to the Advocate General or the Scottish Government as the case may be.

Tax matters often arise in contexts of EU law, corporate law, employment law, trusts and estates, or property law. Our advocates are experienced in advising in all of these areas.

Our expertise extends to defending enforcement actions by HMRC or representing taxpayers in the context of judicial review of HMRC or Revenue Scotland decisions.

Although expertise is focussed mainly on representation in tax appeals we can also offer advice in relation to tax planning.

What the Legal Directories say about Ampersand in Tax Law

Chambers and Partners 2027 – Band 1

Ampersand Advocates is recognised for its outstanding tax practice, with members advising and representing clients across a broad range of contentious and non-contentious tax matters. The stable has particular expertise in customs, excise and VAT issues, as well as complex tax disputes and advisory work. Members regularly act for HMRC, businesses and private clients, and are frequently instructed in appellate proceedings before the Upper Tribunal and higher courts. Recent work includes involvement in McCann Media Ltd v HMRC, a high-profile IR35 appeal concerning the taxation of media professionals.

Ross G. Anderson is ranked by Chambers and Partners for Tax Law and has received comments such as “Ross’ work is massively detailed. He is extremely pragmatic and gives clients very straight-talking advice in terms of assessing prospects, and he an exceptionally good advocate on his feet.”