Professional Experience

David called to the Bar in 2017 as the Lord Reid Scholar 2016 – 17.

During his devilling period, David gained significant experience of contractual disputes and professional liability (solicitors, tax advisers/ accountants and surveyors).  Whilst devilling, David also gained experience of the winding up of companies and property disputes both during insolvency and between solvent parties.

Prior to calling at the Bar, David was qualified as a solicitor in Scotland as well as in England & Wales.  Having previously specialised in taxation and trusts as a solicitor, David’s most significant experience prior to coming to the Bar is with taxation (particularly personal taxation) and disputes involving trustees, executors and charity trustees.  As a solicitor, David provided advice on a wide range of contentious and non-contentious matters relating to private individuals, trusts, businesses and charities.  He has significant experience of advising trustees and executors where the trust/ estate has cross-border or international elements, requiring consideration of private international law and double taxation treaties.

  • Appointments & Memberships

    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

  • Publications

    • 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

  • Additional Information

    David is a full member of the Society of Trust and Estate Practitioners.

    David has been a tutor on the undergraduate Revenue Law course at the University of Edinburgh’s School of Law since 2009 and is asked regularly to present at professional seminars and conferences, particularly in relation to taxation, trusts and succession matters.

Professional Career to date

Devil Masters:  Euan Duthie, David Small, Frances Connor

2017 – present: Advocate, Axiom Advocates
2009 – present: Tutor, University of Edinburgh’s School of Law
2017:   Admitted to the Faculty of Advocates
2016 – 2017:  Devil, Faculty of Advocates
2014:   Admitted as a solicitor in England & Wales
2014 – 2016:  Senior Solicitor (tax and trusts), Turcan Connell
2012 – 2014:  Solicitor (tax and trusts), Turcan Connell
2012:   Admitted as a solicitor in Scotland
2010 – 2012:  Trainee Solicitor, Turcan Connell

Education & Professional 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