QC appointed Scottish Tax Tribunals President

Andrew Stewart QC has been appointed the first President of the Scottish Tax Tribunals, it was announced today.

The new tribunals – the First-tier and the Upper Tax Tribunals for Scotland – are being created to deal with devolved taxes, beginning with land and buildings transaction tax and Scottish landfill tax, which come into operation on 1 April 2015. They will hear appeals against decisions by the new authority Revenue Scotland.

It is intended to have the tribunals ready to hear appeals against these devolved taxes from that date.

Mr Stewart was admitted as an advocate in 1996 and took silk in 2009. He was Clerk of Faculty from 2003 to 2009 and has served as a standing junior counsel and as an advocate depute. His new appointment is part time, and Mr Stewart will continue at the bar, where he practises mainly in commercial and public law. He is also the current editor of Session Cases, an advocate member of the Scottish Civil Justice Council and chairman of the ICAS (Institute of Chartered Accountants of Scotland) Appeal Tribunal.