Scott is a tax specialist. He advises on a wide range of tax issues, including corporate tax, employment and incentives, pensions, trusts and estates, indirect taxes and duties, and proceeds of crime. He is experienced in fiscal and commercial share and property valuation litigation.
He routinely appears before civil courts, including the Administrative and appeal courts, and specialist tribunals. He was appointed to the Attorney General’s Regional Panel of Counsel in 2010 and was reappointed in 2015. He is regularly instructed by taxpayers and the Government and has appeared in a number of high profile cases. He is also a long-standing member of Temple Tax Chambers.
Eatough v HMRC  UKFTT 335 (TC); Excise Duty – HODA 1979 – section 108 CEMA 1979 – Whether assessment to excise duty lawfully raised – Council Directive 92/12/EEC – whether review decision upholding assessment reasonable
High Court (QBD) tax indemnity; in wake of Drummond v HMRC  EWCA Civ 608
Department for Children, Schools and Families v Molyneux  All ER (D) 213 – (Pensions Ombudsman jurisdiction – maladministration – Teachers’ Pension Scheme Regulations – exercise of discretion – evidence) – (on appeal)
High Court – occupational pension scheme, dead-locked trustees, commercial property valuation, winding up, death benefits, in specie transfers, taxation (pre and post A-Day): (settled at mediation)