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.
Tax disputes and planning, companies, employment and incentives, National Insurance, pensions, share schemes, trusts and estates, residence, domicile, indirect tax, VAT, IPT, customs duties (warehousing, wholesalers, and hydrocarbon) insolvency, share and property valuation, penalties and enforcement, proceeds of crime. complex fraud, money laundering, tax and duties evasion, pensions fraud. Brexit implications for National Insurance, pensions and duties. Notable cases: HMRC v Cotter (SC); Pike v HMRC (CA); Bulley, HMIT v Hemmer Investments Limited (HC); Chadwick (Trustee in Bankruptcy for Braniffe) v National Crime Agency (FtT); Eatough v HMRC (FtT); R v Lee (CA Crim Div); R v Roach (CA Crim Div); Jennings v Crown Prosecution Service (CA and HL).
Employment and pensions, litigation, advice and drafting, corporate support, all areas of employment and discrimination law, TUPE, National Minimum Wage, public, private and overseas pensions; social security. Notable cases: Merry v Ministry of Justice (CA); Department for Education v Molyneux (CA).
Judicial review and public law. Notable cases: R (Howard) v Official Receiver (Admin); R (Rouse) v Revenue and Customs Commissioners (UT); R (Derry) v Revenue and Customs (Admin).