Our Advocates

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Anthony D.D. MacIver

Anthony D.D. MacIver

Recommended for rating matters by the latest edition of the Legal 500 (2011), the previous edition described him as a leading junior in rating matters (Legal 500, 2010).

 
Professional Information:

Year of Call: 1986
Devil Masters: The Hon. Lord Drummond Young; Malcolm C.N. Scott QC
Qualifications: LL.B (Hons) University of Edinburgh; WS


Biography:

Before being called to the Scottish Bar in 1986 Anthony had been admitted as a member of the Writers to the Signet, and was a full partner in an Edinburgh firm of solicitors (J & F Anderson WS) practising mainly in commercial/company work.  He was admitted to the Bar in November 1986 having devilled to James Drummond Young (now the Hon Lord Drummond Young) and Malcolm Scott QC.  Lord Drummond Young was the nominated judge for public trust applications at the Court of Session.  He has recently been appointed to the Appellate (Second) Division of the Court of Session.

With over 25 years of experience at the Bar, Anthony has developed a practice covering in particular the areas of commercial, company, trusts, planning, environmental issues, and charity law and also advises extensively on valuation for rating matters and on tax/VAT areas.  He was from 1991 to 2003 the Standing Counsel for the Scottish Charities Office (now disbanded and replaced by the Office of the Scottish Charity Regulator).  In that capacity he advised and acted in several very high profile cases involving Scottish charities.  He has a broad experience of trust work at the Bar covering public trusts, charitable trusts and private trusts.  He also has considerable experience in connection with wills and executry matters, and in connection with company and commercial matters.  He has also acted in several important valuation for rating cases before the Lands Tribunal for Scotland, and the Lands Valuation Appeal Court.

He was the Vice Chairman of the Trust, Fiduciaries and Executries Bar Group from its date of inception in 2006 until 2012.  He is also a member of the Faculty Commercial Law Group and of the Faculty Tax Law Group.

Anthony is familiar with and accustomed to receiving instructions on tax and VAT matters directly from chartered accountants, and instructions in valuation for rating and on commercial lease issues directly from chartered surveyors.


Areas of Particular Interest:

  • Commercial
  • Charities
  • Planning and Environmental
  • Trusts/Executries
  • Succession
  • Taxation
  • Valuation for Rating

Experience of Courts etc:

Court of Session, Lands Valuation Appeal Court, Sheriff Court, Land Court, Lands Tribunal for Scotland, the former VAT Appeals Tribunal, the former Special Commissioners hearings, Tax Tribunal, Inquiries (Fatal Accident and Planning), Valuation Appeal Committees.


Positions Held in External Bodies:

  • Master Court of the Incorporation of Gardeners of Glasgow (2003 to date)
  • Deacon of the Incorporation of Gardeners of Glasgow (2010 to 2011)
  • Manager of The Trades House of Glasgow, Drapers Fund (2012-2013) (charitable fund with assets of £2.5 million approx)
  • Former Chairman of Committee of Caledonian Club, Edinburgh (1998-2000)


Membership of Faculty and non-Faculty Professional Interest Groups etc:

  • The Trusts, Fiduciaries and Executries Bar Group (vice-chairman from 2006 until 2012)
  • Chairman of Faculty ad hoc committee on Rules for the First Tier Tax Chamber and Upper Tribunal (2008)
  • Commercial Law Group
  • Tax Law Group
  • Scottish Lawyers European Group
  • Faculty ad hoc committee on company law reform (2005)
  • Faculty ad hoc committee on Trustees and Trust administration (2005)
  • Faculty representative (with Lord Hamilton) on working party on commercial causes under chairmanship of Lord Coulsfield (1993).

Special Interests and Hobbies:

Golf, fishing, shooting, things Italian (wine, cars and opera)


Appointments:

Standing Junior Counsel to Scottish Charities Office (1992 - 2003)


Recent Cases:

  • Rolls Royce PLC, Hewlett Packard Limited, Mackays Stores Limited, Teknek Electronics Limited and Total Repair Solutions Limited v Assessor for Renfrewshire Valuation Joint Board - Lands Valuation Appeal Court re valuation of large industrial premises - opinion issued - ref 2012 CS1H 56.
  • Wincanton PLC, Next PLC, and Lightbody of Hamilton Limited v Assessor for Lanarkshire VJB - Lands Valuation Appeal Court re valuation of large warehouses in an Enterprise Zone, at Eurocentral Lanarkshire - opinion issued - ref 2012 CS1H 36.
  • Glasgow City Assessor v Monti Marino (Glasgow) Limited - Lands Valuation Appeal Court re valuation of a cafe/restaurant - opinion issued - ref 2012 CS1H 55
  • Assessor for Dunbartonshire & Argyll and Bute v Mohammed Akram and Iftekhar Ali - Lands Valuation Appeal Court re material change of circumstances affecting the valuation of a hotel - opinion issued - ref 2011 CS1H 79
  • Assessor for Dunbartonshire & Argyll and Bute v A Hagen - Lands Valuation Appeal Court re material change of circumstances affecting the valuation of an inn - opinion issued - ref 2011 CS1H 80
  • The Trustees of the National Galleries of Scotland v Lothian Assessor (Lands Valuation Appeal Court re error in entry in the valuation roll - opinion issued - ref 2010 CS1H 94 
  • Assessor for Lothian Valuation Joint Board v H & M Hennes & Mauritz Limited (and 32 others) (Lands Valuation Appeal Court re material change of circumstances affecting  value - effect of tramworks disruption in Edinburgh - hearing May 2010 - opinion issued - reference 2010 CSIH 60)
  • Assessor for Lothian Valuation Joint Board v Alliance & Leicester plc (Lands Valuation Appeal Court re material change of circumstances affecting  value - effect of tramworks disruption in Edinburgh - hearing May 2010 - opinion issued - reference 2010 CSIH 61)
  • Assessor for Lothian Valuation Joint Board v House of Fraser (Stores) Limited  (Lands Valuation Appeal Court re material change of circumstances affecting  value - effect of tramworks disruption in Edinburgh - hearing May 2010 - opinion issued - reference 2010 CSIH 62)
  • Assessor for Lothian Valuation Joint Board v Royal Bank of Scotland plc (Lands Valuation Appeal Court re material change of circumstances affecting  value - effect of tramworks disruption in Edinburgh - hearing May 2010 - opinion issued - reference 2010 CSIH 63)
  • Forbes v Cameron - Second Division, Inner House of the Court of Session, decision on appeal against an Order of the Scottish Land Court  - decision dated 1st April 2010 (2010 - CSIH - 25)
  • Cartledge v Scottish Ministers - Outer House Court of Session, decision (Lady Dorrian) on appeal against a decision of a Reporter appointed by The Scottish Ministers - decision dated 1st April 2010 (2010 - CSOH - 46)
  • The Trustees for the Coylumbridge  Highland Lodges Club v Assessor for Highland and Western Isles Valuation Joint Board (Lands Tribunal for Scotland, decision dated 11th February 2010 re valuation of timeshare units (LTS/VA/2009/01-61)
  • Selecta UK Limited v Assessor for Lothian Joint Board (Lands Tribunal decision dated 14th October 2009 - re valuation of vending machines on station platforms - LTS/VA/2008/689)
  • B & Q plc v Assessor for Dunbartonshire and Argyll and Bute - Valuation Joint Board (Lands Valuation Appeal Court) 2007 SC 135
  • The Trustees for the Coylumbridge Highland Lodges Club v Assessor for Highland and Western Isles Valuation Joint Board (Lands Tribunal for Scotland, decision dated 23rd July 2007 re referral of valuation appeals concerning timeshare units at Coylumbridge, Aviemore)
  • Magell Ltd v Dumfries and Galloway Regional Assessor (Lands Valuation Appeal Court) 2006 SC 627; also 2004 RA 188)
  • Comet Group plc v Assessor for Renfrewshire Valuation Joint Board  (LTS - decision dated  21st September 2006)
  • B & Q plc v Assessor for Renfrewshire Valuation Joint Board (LTS - 2004 RA 220)
  • Argos Limited v Assessor for Grampian Valuation Joint Board (LTS/VA/2002/2)
  • Morrison EF(GP) Limited v Assessor for Scotland (LTS - 2004 RA 76)
  • Spudulike Group Limited v Assessor for Tayside Valuation Joint Board (LTS - 2002 RA 91)
  • B & Q plc & Ors v Assessor for Central Scotland (LTS - 2000 RA 205)
  • Select Service Partner Limited v Glasgow Assessor (LVAC - 2000 RA 264)
  • Tayside Assessor v Joseph Johnston & Sons Limited (LVAC - 2000 RA 258)
  • Petition by Scottish Charities Office re Moonbeams Children's Cancer Charity (2003) and re Breast Cancer Research (Scotland) (2003)
  • Petitions to the nobile officium of the Court of Session re The Lord's Work Trust (2005) and re The Dumfries and Galloway Children's Home Trust (2005)
  • Mohammed Saleh v The Commissioners of Customs & Excise - Valuation Appeal Tribunal - decision dated 10th May 2002 (value added tax appeal)
  • Denton v The Chief Constable Dumfries & Galloway Constabulary - Dumfries Sheriff Court - decisions dated 7th February 2001 (Sheriff Principal) and 26th October 2000 (Sheriff) (appeal against confiscation of shotgun licence)
  • Lubbock v The Chief Constable Lothian & Borders Police - Jedburgh Sheriff Court - decision dated 18th June 2001 (appeal against confiscation of shotgun licence)
  • Miss Felicity E Soutter's Executry v The Commissioners of Inland Revenue - Hearing before the Special Commissioners - decision dated 27th August 2002 (inheritance tax/deed of variation)

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