Exchequer Chambers

• Call date: 1969, Middle Temple
• QC date: 1985

• Email:

  andrew.thornhillqc@exchequerchambers.com

Andrew Thornhill KC

Andrew Thornhill QC has extensive experience across the full range of tax law, with special emphasis on employee benefit trusts, employee remuneration, share schemes, inheritance tax/capital gains tax planning and litigation.

Career

Called: 1969, Middle Temple

Pump Court Tax Chambers: 1969 to 2020

Exchequer Chambers: 2020 to date

QC: 1985

Formerly recorder Western Circuit

Recent cases

John Mander Pension Trustees Limited v HMRC (Supreme Court)

RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland (Supreme Court)

Clavis Liberty Fund 1 LP v HMRC (First-tier Tribunal)

Scotts Atlantic v HMRC (Upper Tribunal)

Laird v CIR (House of Lords)

Eversden v CIR (Court of Appeal)

Dextra Accessories v MacDonald (Court of Appeal)

Optos (Special Commissioners)

Publications

Potter & Monroe’s Tax Planning with Precedents, 4th – 7th Editions

Passing Down the Family Business/the Family Farm

Contributor to Gore-Brown on Companies and Kerr on Receivers

Memberships 

Revenue Bar Association 

S.T.E.P. 

London Common Law & Commercial Bar Association 

Education 

Clifton College 

Corpus Christi College, Oxford 

The Chambers Guide says… 

Corporate Tax 
Ranking: Band 3 

"Best known for his particular expertise in employee benefit trusts and disguised remuneration matters. He also advises on corporate reorganisations and the use of offshore structures to hold UK property assets. Thornhill has additional knowledge relating to tax schemes, capital gains tax and Advanced Payment Notices. He's a go-to member of the Bar particularly in relation to the tax implications of employment structures." (2020) 

"His technical knowledge and breadth of experience is matched only by his commercial awareness." "Very user-friendly. He's got a very in-depth knowledge of his subject and is very creative." (2019) 

"...  Extremely clever. He has a huge knowledge of tax and is very quick at grasping issues and coming up with commercial suggestions for resolving issues." "He has an incredible depth of knowledge." (2018) 

The Legal 500 says... 

Tax: Corporate and VAT 
Ranking: Corporate Tax: Leading Silk (2015) 

"Hugely creative and fearless, a real lateral thinker." (2015) 

"An excellent advocate with an in-depth understanding of the subject matter." (2014) 

Private Client: Personal Tax 
Ranking: Leading Silk (2015) 

"Immensely charismatic." (2015) 

"Without doubt one of the most learned and experienced tax counsel in the UK." (2014) 

Regulatory information

Andrew Thornhill QC is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 33858); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at www.barstandardsboard.org.uk; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/078) (details of the worldwide cover are provided at www.barmutual.co.uk); is registered for VAT (reg. no. 244178559); and can be contacted during chambers opening hours by telephone at 020 3150 0001 or by e-mail at clerks@exchequerchambers.com

Please see the Terms of Engagement page for instructing us.

Instructing Andrew: Conduct of Litigation

Andrew is instructed in the usual way by solicitors and accountants.

Fees

Details regarding our approach to fees can be found here. Please see our Terms & Conditions for further information.

Privacy policy

Andrew is registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister. His registered address is that of his Chambers and his registration number is Z4755568. The Privacy Policy can be found here.

• Email:

  richard.claytonqc@exchequerchambers.com

Richard Clayton KC

“He’s willing to listen, tactically astute, knows a lot about core procedure and is good at identifying the key issues of a case.” 
Chambers and Partners – 2020 (Civil Liberties and Human Rights) 

“A very knowledgeable silk.” 
Legal 500 – 2020 (Civil Liberties and Human Rights) 

“Regularly instructed in Privy Council.” 
Legal 500 – 2020 (Administrative and public law) 

“He is very intellectually able.” 
Chambers and Partners 

“He is a pleasure to work with and has an instinctive grasp of what the courts will think.” 
Chambers and Partners 

Practice areas 

Richard is a commercial litigator/arbitrator and undertakes a wide range of advisory and litigation work (both for and against public bodies) covering tax, community care, data protection, discrimination, environmental, healthcare, human rights, local government (e.g. vires and powers, constitutional issues and governance, elections, finance), public procurement, Privy Council, international work (particularly constitutional work), police actions, tax and regulatory/disciplinary work. 

He has extensive experience in conducting Supreme Court and Privy Council appeals.  Lord Wilson in Mohammed v Public Service Commission of Trinidad [2017] UKPC 31 said, “Mr Clayton QC with the charm and skill which is characteristic of him.” Chambers Directory 2019 describes Richard as “one of the finest minds at the Bar… an intellectual giant who is an asset to the Bar” and in 2018 said he was “very sharp when it comes to tactics. He is very good at guiding you on what the judge is likely to be thinking, his “command of the subject is almost second to none. He’s thoughtful, approachable, and very client-focused”, “affable and has a mature approach” “calm, reliable and consistent” and “has a very wide knowledge of the law.” 

Commercial  

Richard has experience of all types of complex commercial disputes.  He has particular expertise in contractual issues which arise in the public sector including public procurement. Richard works with Chambers’ juniors across the ambit of commercial / chancery litigation, undertakes emergency injunction work such as freezing and seizure orders as well as arbitrations.  He acts in cases concerning commercial contracts, civil fraud, breaches of directors’ duties, insolvency, restitution, shareholders’ rights, issues of statutory or contractual construction and public international law. 

Current cases include representing a claimant in a $US 150 m arbitration arising from Qatar, acting as an arbitrator in a commercial dispute between a local authority and a private sector care provider, advising in relation to a £7m claim against two banks alleged to be jointly liable with financial advisors for fraud, advising various local authorities in relation to procurement issues and an allegedly unlawful cartel arrangements concerning several construction contracts in Trinidad representing a former Minister. 

Public law and regulatory 

Richard undertakes a wide range of advisory and litigation work (both for and against public bodies) covering tax, community care, data protection, discrimination,  environmental, healthcare, human rights, local government (e.g. vires and powers, constitutional issues and governance, elections, finance), public procurement, international work (particularly constitutional work) and regulatory/disciplinary work. 

Administrative and Public Law

What Chambers and Partners say: 

“He is very, very clever.” 
“He is affable and has a mature approach.” “Calm, reliable and consistent.” “He has a very wide knowledge of the law.” 
“A well-respected public lawyer, who is a very vigorous and forceful opponent.” 
Praised for his preparation and his ability to manage difficult situations: “Brilliant on his feet.” “Very likeable and imaginative.”
He is particularly recommended for thinking laterally on cases: “He’s the sort of guy you’d ring up to find a new point in a case.” 

Recent public law cases of note include: 

Southwark LBC v Ludgate House (2020) (CA - whether “guardianship schemes” exempt from business rates) 

Hollandwest v  HMRC (2019) (injunctions granted to preserve right of access to Court awaiting FTT hearings for wholesalers seeking HMRC approval under s 88C Alcoholic Liquor Duties Act 1979 so as to clarify Supreme Court decision, OWD ltd v HMRC) 

Jones v Teaching Regulation Authority (2019) (whether Secretary of State had power to supplement his statutory procedures by using common law power) 

R (British Homeopathy Association) v National Health Service England (2018) (consultation challenge to terminating homeopathy treatment)

R (Page) v Darlington Borough Council (2018) (closure of library services)

R (South Yorkshire County Council) v Sheffield Combined Authority (2017) (local government reorganisation) 

R (Watch Tower) v Charity Commission (2016) Court of Appeal (judicial review and alternative remedy)

R (English Bridge Union) v Sports England (2015) (whether Sports England acted unlawfully in refusing to recognise bridge as a sport)

R (Hall) v Leicestershire County Council (2015) (museum closure consultation)

Kennedy v Charity Commission (2015) (Supreme Court- Freedom of Information, Article 10 and common law rights)

R (T) v Trafford MBC (2015) (consultation challenge to local authority cuts)

Human rights

What Chambers and Partners say: 

“He’s an encyclopaedia of human rights law. His strength is his knowledge.” 
“Richard is a go-to silk for human rights issues, he is a pleasure to work with and has an instinctive grasp of what the courts will think.” 
“He’s very proactive. He’ll think around his cases and come up with creative ideas”, “incredibly bright” and has “fantastic academic ability.” 
“Clients highlight the confidence they have when instructing him. He undertakes a balance of work for both claimants and defendants, and has appeared in the Caribbean, Hong Kong and the Privy Council, as well as in numerous matters in the domestic court.” 

Recent human rights and civil liberties cases of note include: 

Hollandwest v  HMRC (2019) injunctions granted to preserve right of access to Court under awaiting FTT hearings for wholesalers seeking HMRC approval under s 88C Alcoholic Liquor Duties Act 1979 so as to clarify Supreme Court decision, OWD Ltd v HMRC) 

Maharaj v Petroliam Company of Trinidad (2019) (freedom of information - Privy Council) 

A-G of Trinidad v Maharaj (2018) (judicial appointments of Supreme Court judges - Privy Council)

Seepersad v Ayers-Ceasar (2018) (interim constitutional remedies - Privy Council)

Central Broadcasting Services v A-G of Trinidad (2018) (damages for breach of freedom of expression - Privy Council)

Mohammed v Public Service Commission of Trinidad (2017) (separation of powers - Privy Council)

Tayo v Charity Commission (2017) (discrimination)

Magyar Helsinki v Hungary (2016) (Art 10 and right of access to official information before Grand Chamber of European Court of Human Rights)

Kennedy v Charity Commission (2015) (Supreme Court- Freedom of Information, Art 10 and common law rights)

Local Government

What Chambers and Partners say: 

Particularly instructed for vires and procurement law matters: a “delightful and talented advocate.” 
A “razor-sharp mind” and an “extremely accessible manner, he is never short of work.” 
He has a huge fan base of local authorities happy to sing his praises. “He is extremely bright and very creative in finding workable solutions to tricky problems.” 

Offshore and international 

Richard undertakes public and constitutional law, both in the Privy Council and internationally.  He sits as a Deputy High Court judge and as an international arbitrator. He undertakes work in the Caribbean (Anguilla, Belize, Cayman, St Vincent, Trinidad, Turks & Caicos), Canada, US, Channel Islands, Gibraltar, Hong Kong and Isle of Man. 

Richard is instructed in many high profile cases in Trinidad. He is currently instructed to defend a senator defamation proceeding brought by the Prime Minister and is acting in the allegedly unlawful cartel arrangement concerning several construction contracts on behalf of a former Minister. 

Richard was the United Kingdom representative to Venice Commission (Council of Europe’s advisory body on constitutional law) from 2011 to 2019, a member of its Executive and Chair of its Sub-Commission on Working Methods. He worked as a Rapporteur in Opinions concerning conscription and freedom of thought (Armenia), freedom of assembly (Russia), freedom of expression and defamation (Azerbaijan) (Italy) and judicial independence and mediation (Tajikistan), freedom of association and NGOs (Azerbaijan), (Hungary) and Romania and the rule of law crisis in Poland Malta and Slovakia. 

Recent cases include:

Garcia v Commissioners of Inquiry (2020) (Trinidad judicial review of Commissioners of inquiry into Las Alturas Towers) 

Maharaj v Petrotrin Company of Trinidad (2019) (freedom of information- Privy Council) 

Commissioner of Police for Trinidad v Singh (2019) (discrimination- Privy Council) 

Garcia v Commissioners of Inquiry (2020) (Trinidad judicial review of Commissioners of inquiry into Las Alturas Towers) 

Gopeesingh v Al Rawi (2019) (Trinidad CA- election bias application against Chief Justice)  

Hart v Commissioners of Inquiry (2018) (Trinidad judicial review of Commissioners of inquiry into Las Alturas Towers) 

A-G of Trinidad v Maharaj (2018) (judicial appointments of Supreme Court judges - Privy Council)

Seepersad v Ayers-Ceasar (2018) (interim constitutional remedies)

Central Broadcasting Services v A-G of Trinidad (2018) (damages for breach of freedom of expression - Privy Council)

Mohammed v Public Service Commission of Trinidad (2017) (separation of powers - Privy Council)

R v Misick (2014) (8-day hearing before CA in Turks and Caicos)

Richard’s Privy Council cases also include: 

Surratt v A-G of Trinidad (No 2) (2009) (damages for breaching constitutional right to protection of the law)

Panday v Virgil (2008) (representing former Prime Minister of Trinidad in abuse of process complaint following successful bias appeal before Trinidad Court of Appeal)

Suratt v A-G of Trinidad (2008) (anti-discrimination legislation constitutional, reversing Trinidad CA)

Toussaint v A-G of St Vincent (2007) (right of access to the court and parliamentary privilege)

BACONGO v Department of Environment No 2 (2004) (adequacy of environmental impact assessment)

BACONGO v Department of Environment (2003) (jurisdiction of PC to grant interim injunction in pending appeal)

Richard’s cases before the European Court of Human Rights include: 

Kennedy v United Kingdom (2017) (freedom of expression and freedom of information)

Magyar Helsinki Bizottság v Hungary (2017) (Grand Chamber - freedom of expression and freedom of information)

S v United Kingdom (2009) (Grand Chamber - retention of DNA for individuals arrested but not charged breached Article 8, reversing House of Lords in Marper, 2004)

Liberty v United Kingdom (2009) (statutory scheme authorising telephone interception to and from UK breached Article 8)

Supreme Court, House of Lords and Privy Council Appeals:

AG Anguilla v Estate of Dame Bernice Lake (2020) (PC) (representing AG appealing compulsory purchase compensation award) 

Seepersad v Ayers-Ceasar (2020) (PC) (whether detaining juveniles in adult prison breaches constitutional rights) 

Maharaj v Petroleum Company of Trinidad (2019) (PC) (freedom of information) 

Commissioner of Police for Trinidad v Singh (2019) (PC) (discrimination) 

A-G of Trinidad v Petrotrin (2019) (PC) (freedom of information) 

The Commissioner of Police for Trinidad v Singh (2019) (discrimination) 

A-G of Trinidad v Maharaj (2018) (PC) (judicial appointments of Supreme Court judges); 

Seepersad v Ayers-Ceasar (2018) (PC) (interim constitutional remedies)

Central Broadcasting Services v A-G of Trinidad (2018) (PC) (damages for breach of freedom of expression)

Mohammed v Public Service Commission of Trinidad (2017) (PC) (separation of powers)

Kennedy v Charity Commission (2014) (SC) (Freedom of Information, Art 10 and common law rights)

Suratt v A-G of Trinidad (No 2) (2009) PC) (damages for breaching constitutional right to protection of the law)

Panday v Virgil (2008) (PC) (representing former Prime Minister of Trinidad in abuse of process complaint following successful bias appeal before Trinidad Court of Appeal)

Suratt v A-G of Trinidad (2008) (PC) (anti-discrimination legislation constitutional, reversing Trinidad CA)

R (Huang) v SSHD (2007) (HL) (important case on proportionality principles)

Toussaint v A-G of St Vincent (2007) (PC) (right of access to the court and parliamentary privilege)

R (Greenfield) v SSHD (2005) (HL) (Human Rights Act damages)

R (Smith) v Parole Board (2005) (HL) (common law fairness, not Articles 5 and 6 ECHR requires oral hearing)

BACONGO v Department of Environment No 2 (2004) (PC) (adequacy of environmental impact assessment)

BACONGO v Department of Environment (2003) (PC) (jurisdiction of PC to grant interim injunction in pending appeal)

A-G v Blake (2001) (HL) (confiscation of advance of royalties on autobiography- common law human rights, restitutionary damages, account); 

R v Chief Constable West Midlands Police (1994) (HL) (public interest immunity) 

Appointments 

Deputy High Court Judge (2012) 

United Kingdom’s representative to Venice Commission (Council of Europe’s advisory body on constitutional law) (2011- 2019); Member of Executive and Chairman of Working Methods Sub-Commission

Recorder (Crown Court) (2006) 

Bencher, Middle Temple (2009)

Visiting Professor, University College, London (2015-2020) 

Supreme Court User Group since 2009

Chairman, Constitutional and Administrative Bar Association (2008-2010)

Associate Fellow, Centre for Public Law, University of Cambridge since 2001

Chairman, Bar Council Committee on Civil Legal Aid 2005-2012

Vice Chairman Bar Council Remuneration Committee 2006-2008

Bar Council Remuneration Committee 2005 to 2010

Bar Council Public Affairs Committee 2006-2007

Bar Council International Affairs Committee 2008-2010

Bar Council 2004-2007

Publications 

Joint author with Hugh Tomlinson QC: 

The Law of Human Rights (Oxford University Press, 3rd edn, forthcoming) - the standard practitioner textbook cited in House of Lords, Privy Council and Supreme Court over 45 times.

Civil Actions against the Police (4th edn, Sweet & Maxwell forthcoming).

The Law of the European Convention on Human Rights: A Practitioner Text (with Sir Nicholas Brazta, former President of the European Court of Human Rights (OUP, forthcoming).

Judicial Review Procedure (2nd edn, Hart Publishing 1997).

Police Actions (2nd edn, Hart Publishing 1997). 

Author: 

Why Rights Matter (Oxford University Press, forthcoming).

Practice and Procedure at Industrial Tribunals (Legal Action, 1988). 

Regulatory information

Richard Clayton QC is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 33858); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at www.barstandardsboard.org.uk; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/078) (details of the worldwide cover are provided at www.barmutual.co.uk); is registered for VAT (reg. no. 397004445); and can be contacted during chambers opening hours by telephone at 020 3150 0001 or by e-mail at clerks@exchequerchambers.com

Please see the Terms of Engagement page for instructing us.

Instructing Richard: Conduct of Litigation

Richard is instructed in the usual way by solicitors and accountants, and those authorised to instruct members of the Bar on the basis of licensed access.

Fees

Details regarding our approach to fees can be found here. Please see our Terms & Conditions for further information.

Privacy policy

Richard is registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister. His registered address is that of his Chambers and his registration number is ZA106386. The Privacy Policy can be found here.

• Email:

  suleman.ahmed@exchequerchambers.com

Suleman Ahmed

Suleman possesses a versatile practice in Revenue law, encompassing all facets of Chambers' areas of specialisation in both indirect and direct taxes, both at a national and international level. He advises and represents a diverse clientele on tax-related issues, while also handling domestic and cross-border chancery and commercial litigation.

Suleman’s extensive knowledge in taxation, and chancery and commercial law eliminates the need for clients to choose between specialised practitioners or contemplate seeking separate guidance for each area.

Some of Suleman’s recent tax work has included advising on mixed-member partnerships; partnership re-structuring; advising on group reorganisations; Schedule 36 notices; advising HNW non-resident clients on their UK tax obligations; advising on international tax issues arising under various DTCs; advising on VAT disputes arising in the recruitment and other sectors; advising on employee benefits and EBTs; advising on issues arising from failed film schemes; and advising on the availability of various agricultural and similar reliefs.

Suleman’s chancery and commercial work has resulted in him being involved in several international arbitration matters one of which was a $150m ICSID arbitration where a foreign bank initiated a claim against an African power company. He has also represented an international airline against its general sales agent in a civil fraud claim, and is currently advising international investors in relation to claims they may bring against host states for breaches of the relevant bilateral investment treaties. Suleman also has significant experience in insolvency work; urgent applications for injunctive and other reliefs; summary judgment and strikeout applications; and partnership and company disputes. He is instructed in various offshore trust litigation, as well as in litigation relating to the restitution of overpaid tax.

Suleman has a particular interest in partnership-related work arising from private equity (including limited partnerships), professional practices, and work in the agricultural and equine sector. He is an ADR Group accredited civil and commercial mediator, and is authorised to accept instructions on a direct access basis and to conduct litigation.

Regulatory information

Suleman Ahmed is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 33858); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at www.barstandardsboard.org.uk; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/078) (details of the worldwide cover are provided at www.barmutual.co.uk); is registered for VAT (reg. no. to follow); and can be contacted during chambers opening hours by telephone at 020 3150 0001 or by e-mail at clerks@exchequerchambers.com

Please see the Terms of Engagement page for instructing us.

Instructing Suleman: Conduct of Litigation

Suleman is instructed in the usual way by solicitors and accountants.

Fees

Details regarding our approach to fees can be found here. Please see our Terms & Conditions for further information.

Privacy policy

Suleman is registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister. His registered address is that of his Chambers and his registration number is to follow. The Privacy Policy can be found here.

• Call date: 2017 (Scotland); 2019 (England & Wales)

• Email:

  david.welsh@exchequerchambers.com

David Welsh

David is a member of the Scottish Bar as well as the Bar of England and Wales, having called as the Lord Reid Scholar 2016/17. Prior to calling to the Bar, David was qualified as a solicitor in Scotland as well as in England and Wales. David’s principal areas of practice are taxation, chancery and public law. He also has significant experience of corporate and commercial disputes, including disputes related to insolvency. His experience spans both contentious as well as non-contentious matters.

Taxation

Prior to calling to the Bar, David worked as a solicitor at a large national firm whose focus was the provision of advice to high net worth individuals and family businesses. David’s focus in this area has continued following his move to the Scottish Bar and he has substantial experience in the provision of advice relating to personal taxation, including estate planning, and the taxation of trusts.

David has particular experience in relation to cross-border and international matters where consideration of residence and domicile are relevant as well as where consideration is required of double taxation treaties.

As well as advisory work, David is a commercially-minded litigator, regularly appearing alone as well as led at all levels of the courts and tribunals system.

Chancery

David is very happy to provide advice and representation in relation to issues relating to trusts and succession. As a member of the Scottish Bar, he is particularly well-placed to provide assistance where these matters require consideration of Scots law as well as the laws of England and Wales.

As well as trusts and succession work, David also has experience of insolvency matters, having represented both insolvency practitioners and those from whom property and payments are sought to be clawed back. 

Public Law

David is a capable and well-instructed public law litigator. He has appeared in a number of high-profile public law cases.  

He appeared as junior counsel before a full bench of the Court of Justice of the European Union in Wightman v Secretary of State for Exiting the European Union ([2019] Q.B. 199) and as junior counsel before a full bench of the United Kingdom Supreme Court in Cherry v Advocate General for Scotland [2019] UKSC 41 (aka Miller II). He acted as junior counsel at all stages of both Wightman and Cherry. He was instructed in challenges in relation to the failure by a local authority to grant a mandatory exemption from rates for charities and was part of a challenge to guidance published by Food Standards Scotland and the Scottish Food Enforcement Liaison Committee which was subsequently amended.

Case History

Corporate, Commercial and Taxation

• Liquidator of Premier Housewares (Scotland) LLP v Naeem Rashid [2018] CSOH 23, 2018 SLT 386 - Acted successfully for a former member of an LLP in a note by its liquidator, seeking to claw back distributions under section 214A of the Insolvency Act 1986. 
• Promontoria (Henrico) Limited v Friel [2019] CSOH 2; [2020] CSIH 1 (first instance and appeal) - enforcement of a personal guarantee by assignee of bank loan book, including reclaiming motion in relation to requirements of proving the tenor, certification of documents and construction of an assignation. 
• Centric Community Projects Ltd v Aberdeen City Council  2019 SLT 1318  - A decision by a local authority to refuse an application by a charity for charitable rates relief in relation to the property it rented reduced where the focus had been on the extent to which the property had been in active use but had failed to take account of the fact that the extent of use was attributable to the applicant's charitable activities and purposes in advertising and making available the property for use by other charities and community interest groups. 
• HMRC v DCM (Optical Holdings) 2019 SLT 1369 - Discussion relating to divergence in procedure between Upper Tribunal and Court of Session when determining applications for leave to appeal.  David also appeared in the appeal to the Inner House of Court of Session and the appeal to the UK Supreme Court.
• Promontoria (Chestnut) Limited v Ballantyne Property Services [2019] CSOH 91 - Commercial court decision in relation to a plea of lis alibi pendens where there is a commercial action for payment in dependence at the same time as a summary application for the calling up of standard securities.  
• Provided advice in relation to LBTT penalties legislation to a national chain of restaurants. 
• Provided advice in relation to the LBTT treatment of a proposed transaction where the transaction was being effected by a judicial factor on behalf of a partnership. 
• Provided advice in relation to the appropriate Capital Gains Tax treatment of a proposed transaction between a number of parties. 

Private Client and Trusts

• Acted for the executors of the estate of a deceased former Lloyd's name in a petition to the Inner House of the Court of Session for permission to be able to wind up the estate.
• Halvorson v Persimmon Homes [2018] SC EDIN 40 - Acted for a homeowner in a dispute with a national housebuilder about concurrent delictual liability and unfair contract terms.
• Acted in numerous challenges to wills for claimants as well as for executors seeking to resist such challenges.
• Acted in many applications to vary the terms of trusts as well as having trustees appointed and/or removed by the court. 
• Provided advice in relation to a review of the charitable status of a large not-for-profit entity in the Channel Islands.

Judicial Review and Public Law

• Andrew Wightman MSP (and others) v The Advocate General [2018] CSIH 18, 2018 SLT 356,  [2018] CSIH 62 and [2018] 3 WLR 1965 - Junior Counsel for the petitioners, seeking clarification on whether the Article 50 Brexit Notification could unilaterally be revoked by the UK prior to "Exit Day", including a hearing before a full bench of the Court of Justice of the European Union.
• Cherry and others v The Advocate General 2019 SLT 1097; [2019] UKSC 41 - Junior Counsel for the petitioners, successfully seeking a declarator that the Prime Minister's attempt to prorogue Parliament was unlawful and therefore void and of no effect, including a hearing before a full bench of the United Kingdom Supreme Court.
• Vince and others v The Advocate General 2019 SLT 1306; 2019 SLT 1201- Junior Counsel for the petitioners, seeking orders compelling the Prime Minister to send the letter to the President of the European Council required by the European Union (Withdrawal) No 2) Act 2019 and orders preventing him from seeking to frustrate the purposes of that Act. Also seeking, by way of application to the nobile officium powers of the Scottish courts, an order substituting another individual to send the letter in the event that the Prime Minister refused to do so. 

Education and Qualifications

Lord Reid Scholarship, Faculty of Advocates, 2016 – 2017
Diploma in Legal Practice, University of Edinburgh, 2009 – 2010
Reid Family Trust Prize (best overall result for LLB), 2009
Robert Ross Prize (property, trusts and succession), 2009
Andrew J Cunninghame Prize (contract, delict and family law), 2008
LLB Scots Law (with Distinction), University of Glasgow, 2007 – 2009
MA (hons) Latin, University of Edinburgh, 2002 – 2006

Memberships

2017 – present: Member of the Faculty of Advocates (Scottish Bar)
2012 – present: Society of Trust and Estate Practitioners
2010 – present: Personal Finance Society
2014 – 2016: Law Society of England & Wales
2012 – 2016: Law Society of Scotland

Selected Publications

• Reeves v HMRC: hold-over relief, literal interpretation and human rights BTR 2019 1 7-15
• Reeves v HMRC: Is denial of hold-over relief a breach of human rights or EU law? 2017 BTR 3 285-290
• The Scotland Bill and Scottish Income Tax 2015 JLSS 2015 60(7) 16-17
• The EU Succession Regulation 2015 SPCLR 53 4 – 5
• Revenue Scotland and Tax Powers Bill 2014 SPCLR 46
• R (Davies) v HMRC: How far can the taxpayer rely on HMRC guidance? 2011 BTR 6 643-652
• Tuczka v HMRC: The end for ordinary residence? 2010 BTR 3 223-233

Directories

The Legal 500 2022 (Scottish Bar) ranks David as follows:

Leading junior for commercial disputes: "David's skill is in distilling complex legal issues in such a way that they are accessible to both parties and the Court. In both consultations and appearances he is excellent at making clear and succinct points, while remaining mindful of the client's objectives in the litigation".

Leading junior for administrative and public law: "He is exceptionally bright, so is able to specialise in very technical areas of work, such as tax litigation. His written work and oral advocacy illustrate this intelligence. He is very precise and thoughtful when approaching each new piece of work."

Chambers and Partners 2022 says of David:

Tax

David Welsh has a sophisticated taxation practice in which he tends to act for those challenging the decisions and powers of HMRC.

Strengths: "Easy to work with, and his advice demonstrated a very good grasp of the complexities of the Scottish tax system. Overall we found David to be technically excellent, commercial and responsive."

Commercial Dispute Resolution

David Welsh is an advocate with a rising profile and an impressive client following. He is frequently instructed in a variety of commercial matters, including contractual disputes and cases touching on competition law.

Strengths: "A very experienced junior who is exceptionally well prepared for anything." "Really bright and can be used for a broad range of cases."

Administrative and Public Law

David Welsh is sought after by prominent solicitors to handle complex, high-profile challenges at an impressively early stage in his career. He acts for petitioners and respondents in judicial reviews involving questions of constitutional and commercial law, or the regulation of the professions.

Strengths: "A standout at the Bar in relation to Scottish public law." "The quality of his advice, his knowledge and his skills are way beyond his years."

Regulatory Information

David is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 72215); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at www.barstandardsboard.org.uk; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 3554/008) (details of the worldwide cover are provided at www.barmutual.co.uk); is registered for VAT (reg. no. 267 5069 75); and can be contacted during chambers opening hours by telephone at 020 3150 0001 or by e-mail at clerks@exchequerchambers.com

David is registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister. David's registered address is that of his Chambers and his registration number is ZA214481. David is registered for VAT (reg. no. 267 5069 75). The Chambers Privacy Policy can be found here.