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Areas of expertise

Professional information

  • 2024 to date: Scottish Editor, Mithani on Directors’ Disqualificaton
  • 2022 to date: Member of Lexis Nexis Panel of Experts for Scotland: Restructuring and Insolvency
  • 2015 to date: Standing junior counsel to the UK government
  • 2013: Called to the bar
  • 2012 – 2013: Lord Reid scholar
  • 2011 to date: Tutor on company law honours course at Edinburgh University
  • 2008: Certificate of Proficiency in Insolvency, I.P.A.
  • 2007 – 2012: Solicitor with Shepherd and Wedderburn LLP
  • 2005: Dip LP, University of Edinburgh
  • 2004: LLB (Hons), First Class, University of Edinburgh
Professional experience

Elisabeth specialises in company and insolvency law and has over 13 years’ experience in these areas. She is ranked as a band 1 junior counsel for both company law and restructuring and insolvency by Chamber and Partners. Elisabeth has experience representing insolvency practitioners, financial institutions and individuals in all types of insolvency cases. She is also regularly instructed in commercial actions where the legal or factual issues arising are complex or novel. Her time in private practice means that she is well aware of what solicitors are looking for when they instruct counsel to form part of their team in a litigation.Elisabeth was appointed as a standing junior counsel to the UK Government in 2015. She is frequently instructed by Her Majesty’s Revenue and Customs to advise on and present high value and complex cases in tribunals and before the Inner House. She also has experience representing public bodies in defending challenges that are brought against their decisions.Elisabeth regularly appears in the commercial court and has appeared and presented cases at all levels up to and including the Inner House. She has also appeared in the Supreme Court led by senior counsel.

Notable cases

Elisabeth is best known for her work in insolvency law, with a particular interest in actions aimed at recovering value for the insolvent estate. Elisabeth also has experience in company law, tax and judicial review.Insolvency

  • SPEX Group Holdings Ltd v Alexander Iain Fraser and others [2022] CSOH 74. The case involved consideration of the meaning of the word “creditor” in the context of the rules regarding the right to appeal against an adjudication in a liquidation.
  • Appeal in the sequestration of VCY 2020 SLT (Sh Ct) 233. Case involved consideration of the meaning of the word “debts” in the context of the provisions for recall of sequestration. In particular, whether the word “debts” included statutory interest.
  • Dawson International Limited plc (in administration) 2018 SLT 1000. Petitions for directions. Involved consideration of the interaction between insolvency law and environmental law
  • Re Equal Exchange Trading Limited 2018 SLT 710. Case considered the role and duties of a Court Reporter.
  • McMillan v T Leith Developments Limited 2017 SC 642. Question of whether an inhibition served prior to the appointment of a receiver constituted effectively executed diligence. This involved reversing the decision of the Inner House in Lord Advocate v RBS 1977 SC 155.
  • Blackburn v Alexander [2015] CSOH 179. Action for repayment of an alleged gratuitous alienation. The question that arose was whether a transfer between trading accounts could represent repayment and, if so, whether the parties intended the transfer to constitute repayment.

Company

  • DMWSHNZ Ltd (in liqudiation) v Bank of Scotland plc [2023] CSOH 47. Decision relating to the proper application of the test for shadow directorship when dealing with a group of companies with corporate directors.
  • MCR Oiltools LLC v SPEX Offshore(UK) Limited and others 2020 SLT 607. Question at issue was when the Court could refuse to restore a company to the Register of Companies.
  • Various unreported petitions for reductions of share capital and sanction of schemes of arrangements

Tax

  • Moulsdale v Revenue and Customs Commissioners 2023 UKSC 12. Decision of the Supreme Court in relation to the proper interpretation of anti-avoidance provisions in Schedule 10 to VATA94.
  • KE Entertainments Limited v Her Majesty’s Revenue and Customs [2020] UKSC 28. The question for the Supreme Court was whether a taxpayer was entitled to a refund of Value Added Tax, which was paid over many years, following a change in HMRC’s approach to the assessment of VAT on the game of bingo.
  • NHS Lothian v Her Majesty’s Revenue and Customs 2020 SC 351. Decision of the Inner House. The question at issue was the correct approach to the quantification of historic claims for repayment of overpaid VAT.
  • Sibcas Ltd v Her Majesty’s Revenue and Customs 2018 SC 604. Decision of the Inner House. Case involving exemptions from VAT. The question at issue was whether the supply of a temporary building constructed from prefabricated units constituted a lease of immoveable property.
  • Balhousie Holdings Ltd v Her Majesty’s Revenue and Customs 2019 SC 304. Decision of the Inner House. Case involving zero-rating in respect of VAT. The question at issue was the proper interpretation of paragraph 36 of schedule 10 to the Value Added Tax Act 1994. In particular, did a sale and leaseback constitute the disposal of the taxpayer’s entire interest in the property.

Judicial Review

  • Bureau Workspace Limited v Advocate General for Scotland [2024] CSOH 1. Two questions arose in this judicial review. The first was the legality of a decision to refuse to process a claim lodged by a taxpayer. the second was whether the refusal was Wednesbury unreasonable.
  • McCue v Glasgow City Council 2020 SLT 41. Two questions arose in this judicial review. The first was whether a party wishing to review a decision of the council first required to make a complaint to the SPSO. The second was the proper scope of disability related expenditure.
  • Glasgow City Council v Scottish Legal Aid Board 2018 SC 474. Judicial review of a decision by the Scottish Legal Aid Board. Case considered whether, and if so the extent to which, the Scottish Legal Aid Board was under an obligation to provide information to a party opposing an application for legal aid.
  • Q v Glasgow City Council 2018 SLT 151. Decision of the Inner House regarding a challenge made to a decision of the Council in relation to social care provision.

General Commercial

  • Kidd v Lime Rock Management LLP and others [2024] CSOH 28. Decision of the Commercial Judge in relation to a claim of conspiracy, fraud and dishonest assistance.
  • Her Majesty’s Revenue and Customs v DCM (Optical Holdings) Limited 2019 SLT 1369. Decision of the procedural judge in the Inner House. Question at issue was whether the Inner House, when granting leave to appeal from the Upper Tribunal, could grant leave in respect of restricted grounds only.
  • Smith & Frater Limited v David Frater [2019] SAC (Civ) 26. Decision of the Sheriff Appeal Court considering the proper approach to quantification of damages where, following a breach of contract, the innocent party has incurred costs in mitigating his loss.
  • Durkin v HSBC Bank plc 2017 SLT 731. Decision of the Inner House regarding the plea of res judicata.
  • Drimsynie Estate Ltd v Ramsay 2015 SCLR 58. Case proceeded by way of a summary trial under little used provisions in the Rules of the Court of Session. The question at issue was the proper approach to valuation of a lease based on the construction of the agreement.
  • Little Cumbrae Estates Limited v Rolyat 1 Limited 2014 SLT 118. Question at issue was whether it was competent to recall a decree in absence where no irrevocable step had been taken in relation to enforcement.
Directories
  • Chambers UK Bar – Recommended as leading junior in Company Law (Band 1) and Restructuring/Insolvency (Band 1)
  • Legal 500 – Recommended as leading junior in Commercial Disputes (Tier 2)
  • Who’s Who Legal – Recommended for Restructuring and Insolvency

Quotes’

Elisabeth is a confident advocate. She is always meticulously well-prepared, has excellent technical knowledge and is also extremely personable. She is solutions-focused and practical, and relates well to both clients and instructing solicitors. 

‘ Legal 500 2022