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Tax | UK Bar

Scotland (Bar)

Tax covers a broad range of matters on both the contentious and non-contentious side. Non-contentious matters include M&A transactions and equity raising issues both at home and abroad, as well as tax advisory work on behalf of corporate clients. Financing and investment management are other key non-contentious tax issues. On the contentious side, disputes with HMRC in the form of litigation, appeals and tribunals form the basis of the British legal market for tax issues. Indirect tax matters, including such duties as VAT and stamp duty, are also covered here.

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1

Band 1

  1. Axiom Advocates
    1
    Axiom Advocates
    Tax
    2025 | Band 1 | 13 Years Ranked
    Axiom houses advocates who exude excellence when handling contentious and non-contentious briefs for individuals and businesses, and who also frequently represent HMRC. The advocates are experienced and knowledgeable in relation to both direct and indirect taxation and, according to one source, have "real commercial awareness". They are skilled in appellate matters taking place before the Upper Tribunal and the courts. Members have recently appeared in AD Bly v HMRC, an interpretational challenge regarding unfunded pension provisions, and whether they provide a corporation tax deduction.
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  2. Terra Firma Chambers
    1
    Terra Firma Chambers
    Tax
    2025 | Band 1 | 13 Years Ranked
    Terra Firma Chambers is capable of advising corporations and high net worth individuals on all manner of direct and indirect tax matters. In litigation the advocates are adept at representing both the individual and the Revenue. Clients praise the "fantastic" barristers for their "collaborative and helpful approach". Members have recently been involved in Moulsdale v. HMRC, a matter that questions as to whether VAT charged land taxation applies under anti-avoidance rules.
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