David Small




David Small is an Advocate, mainly specialising in tax, at the Scottish Bar. He has experience of tax practice “on both sides of the fence”, having started his career as a Tax Inspector before joining Ernst and Young as a tax manager in Glasgow, subsequently becoming a tax partner in Edinburgh. Since coming to the Bar in 2004 he has advised companies, individuals, trusts and partnerships on a wide range of issues involving taxes ranging from Aggregates Levy to VAT. He has taken cases before the Tax Tribunal, the Sheriff Court, the Court of Session and the European Court of Justice. He is a member of the Arnot Manderson stable of Advocates.

Areas of Practice