Property and Planning
Scott specialises in all areas of revenue law, including corporate and personal taxes, PAYE and NICs, employment-related securities and share options, VAT and duties, pensions, insolvency, Judicial Review/Human Rights, proceeds of crime.
He is experienced in fiscal and commercial share and property valuation litigation.
Scott has extensive experience in pensions litigation, advice and drafting including commercial, tax and trust aspects of corporate and executive pensions, public sector arrangements, investment and funding issues, mergers and transfers, winding up and overseas arrangements.
Property and Planning cases
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)