News & Events

AM Duo Appointed to New Tax Tribunals

Two Arnot Manderson Members Appointed to the New Scottish Tax Tribunals


Arnot Manderson Advocates are delighted to announce that Kenneth Campbell QC and David Small, Advocate have been appointed as Legal Members of the new Scottish Tax Tribunals by the Minister for Community Safety and Legal Affairs, Paul Wheelhouse, MSP.  This follows the recent appointment of another AM Member, Andrew Stewart QC as President of the devolved Tax Tribunals.

Kenneth Campbell QC (below left), who will serve as a Legal Member for the First-tier Tribunal, is an experienced silk who has practised in a wide range of areas of civil law.  He has appeared in tax cases in courts and tribunals at all levels, including the UK Supreme Court.  Kenneth is also a practising member of the English Bar and a former director of Training and Education at the Faculty of Advocates.  He is also is a CEDR-accredited mediator.

David Small (below right) who has been appointed as a Legal Member for the Upper Tribunal, has substantial tax experience, originally as an inspector of taxes, then as a partner with Ernst and Young; and since 2004 as an advocate, mainly specialising in tax law.  Companies, individuals and trusts regularly seek David’s advice on a wide range of issues.  These include Income Tax, Corporation Tax, Capital Gains Tax, PAYE, NIC, VAT, Inheritance Tax, Customs Duty, Excise Duties, SDLT and Aggregates Levy.

AM Practice Manager Andrew Sutherland commented “These are prestigious and thoroughly well-deserved appointments for Kenneth and David and following on from the appointment of Andrew Stewart QC it really highlights the strength of the Stable in Tax matters.  On a personal note I’m delighted that these appointments are part-time in nature and will allow both counsel to continue with their highly regarded practices!”

The Revenue Scotland and Tax Powers Act 2014 (RSTPA) established Revenue Scotland as the tax authority responsible for the collection and management of devolved taxes. The RSTPA contains provision for two new Tax Tribunals – the First-tier and the Upper Tax Tribunals for Scotland – to hear appeals against Revenue Scotland decisions. The two taxes currently devolved – Land and Buildings Transaction Tax and Scottish Landfill Tax – came into force on 01 April 2015.

Photo of Kenneth CampbellPhoto of David Small