David Welsh

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David Welsh specialises in public and commercial law and has particular experience in relation to taxation and the use of trusts. He joined Cornerstone Barristers as a tenant in October 2023. Since being called to the bar in 2017, David has appeared in courts at all levels, including before a full bench of the UK Supreme Court and a full bench of the Court of Justice of the European Union. David has a busy public law practice, including high-profile constitutional litigation.

He appeared as junior counsel before a full bench of the Court of Justice of the European Union in Wightman v Secretary of State for Exiting the European Union ([2019] Q.B. 199), as junior counsel before a full bench of the United Kingdom Supreme Court in Cherry v Advocate General for Scotland [2019] UKSC 41, and as junior counsel for the intervener in the reference to the UK Supreme Court by the Lord Advocate in relation to the proposed Scottish Independence Referendum Bill.

David has particular experience with taxation (particularly personal taxation) and disputes involving trustees, executors and charity trustees. He is a full member of the Society of Trust and Estates Practitioners. David has provided advice on a wide range of contentious and non-contentious matters relating to private individuals, trusts, businesses and charities. He has 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.

David is regularly instructed in a wide range of corporate and commercial matters, including company law petitions. David has significant experience of contractual disputes and professional liability (solicitors, tax advisers/accountants) including disciplinary matters.

Expertise

Public Law and Judicial Review
David Welsh is a Public Law specialist. Notable cases include:
- Billy Graham Evangelistic Association v Scottish Event Campus [2022] An action for damages arising out of discrimination contrary to the Equality Act 2010.
- Avaaz v Scottish Ministers [2021] CSOH 81. Challenge of the failure by the Scottish Ministers to seek an unexplained wealth order.
- Keatings v Advocate General [2021] CSIH 25. An action by a political campaigner seeking declarator in relation to the competence of the proposed Scottish Independence Referendum Bill.
- Cherry v Advocate General [2019] UKSC 41. Challenge to the Prime Minister’s attempt to prorogue the UK Parliament in order to avoid political accountability. Heard by full bench of the UK Supreme Court.
- Wightman v Advocate General [2019] QB 199. Challenge to determine whether the Article 50 “withdrawal notification” could be withdrawn by the UK once it had been notified to the European Commission. Heard by a full bench of the Court of Justice of the European Union.
- Philip v Scottish Ministers [2021] CSOH 52. Challenge to the coronavirus regulations that required the closure of places of worship on the grounds of a disproportionate interference with a Convention right.
- Sharp v Scottish Ministers [2020] CSOH 74. Challenge against Scottish Ministers’ relief package for retail, hospitality and retail sectors in response to the COVID-19 pandemic.
- Greenpeace Ltd v Advocate General [2021] SLT 1303. Challenges to the granting of oil drilling licences in the North Sea.
- O’Leary v Scottish Ministers [2020] CSOH 81/ Hutton v Parole Board for Scotland [2021] CSOH 34. Counsel for interested parties (the Risk Management Authority) in two disputes about the respective roles of various public authorities within the statutory framework governing orders for lifelong restriction.
Commercial and Regulatory
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David Welsh has particular experience with taxation (particularly personal taxation) and disputes involving trustees, executors and charity trustees. Notable cases include:
- DCM (Optical Holdings) v HMRC [2020] CSIH 60; [2022] UKSC 26. Challenge against non-statutory ‘inhibits’ being used to prevent repayment of input tax to repayment traders as well as issues in relation to time bar for assessments.
- McMahon v Grant Thornton [2020] CSOH 50. Defending accountancy firm accused of professional negligence for failing to provide advice about entrepreneurs’ relief from capital gains tax.
- Glasgow City Council v VFS Financial Services Ltd [2020] CSOH 92; [2022] CSIH 1. Competition law claims by local authorities against various vehicle manufacturers following a determination of findings by European Commission.
- Promontoria (Henrico) Limited v Friel [2019] CSOH 2; [2020] CSIH 1. Enforcement of a personal guarantee by assignee of bank loan book, including reclaiming motion in relation to requirements of proving the tenor, certification of documents and construction of an assignation.
- Centric Community Projects Ltd v Aberdeen City Council [2019] CSOH 76. Challenge against refusal by local authority to grant mandatory charitable relief from non domestic rates.
- Chambers UK Bar 2025: Cornerstone Barristers achieve 75 individual rankings across 15 practice areas 17 Oct 2024

David has bags of courage, whilst being incredibly smart and having a keen eye for detail
Chambers UK Bar (2024)

Very approachable and efficient; a really strong advocate
Chambers UK Bar (2024)

David is a pleasure to deal with. He is responsive, clear, decisive and excellent on his feet
Chambers UK Bar (2024)

David is a brilliant junior who is very in-demand. He is very commercial, responsive and highly engaged in all aspects of a case.
Chambers UK Bar (2023)

He has a sharp legal and tactical mind. David is incredibly user-friendly and a hit with all clients.
Chambers UK Bar (2023)

He is meticulous in his preparation and a very engaging advocate in court. He is a real pleasure to work with.
Chambers UK Bar (2023)

About David

Career
- 2019: Called to the Bar of England & Wales
- 2017: Called to the Scottish Bar
- 2016-2017: Lord Reid Scholar (awarded to most outstanding applicant to the Bar), Faculty of Advocates
- 2012-2016: Solicitor in Scotland and in England & Wales;
- 2009: LLB Law (University of Glasgow)
  - Reid Family Trust prize for best overall result for LLB;
  - Robert Ross Prize for property, trusts and succession;
  - Andrew J Cunninghame Prize for contract, tort and family law
- 2006: MA (hons) Latin (University of Edinburgh)
Directory quotes
Administrative and Public Law – “David has bags of courage, whilst being incredibly smart and having a keen eye for detail”. “David Welsh is one of the best public law counsel at the Scottish Bar”. “Very approachable and efficient; a really strong advocate”. “David was amazing at presenting our arguments in court and did such a succinct and concise job.” Chambers and Partners 2024

Tax – “David Welsh is a very good advocate and thinks very clearly. He can turn his hand to a multitude of different matters”. “He has a lot of experience, his commercial awareness was excellent and he made valid arguments.” Chambers and Partners 2024

Commercial Dispute Resolution – “David is a pleasure to deal with. He is responsive, clear, decisive and excellent on his feet”. “Technically very strong with impressive turnaround times on opinion work”. “David has a remarkable breadth of expertise, and the quality of his advice is consistently high across the full spread of his practice.” Chambers and Partners 2024

Administrative and Public Law – “Sought after by prominent solicitors to handle complex, high-profile challenges at an impressively early stage in his career. He acts for petitioners and respondents in judicial reviews involving questions of constitutional and commercial law, or the regulation of the professions.” “He is one of the most able junior counsel – if not the most able – at the Scottish Bar.” “David is a brilliant junior who is very in-demand. He is very commercial, responsive and highly engaged in all aspects of a case.” Chambers and Partners 2023

Tax – “David Welsh has a sophisticated taxation practice in which he tends to act for those challenging the decisions and powers of HMRC. David Welsh is an advocate with a rising profile and an impressive client following. He is frequently instructed in a variety of commercial matters, including contractual disputes and cases touching on competition law”. “David is incredibly knowledgeable, flexible and user-friendly. He can adapt to any type of instruction.” “He has a sharp legal and tactical mind. David is incredibly user-friendly and a hot with all clients.” “He is meticulous in his preparation and a very engaging advocate in court. He is a real pleasure to work with.” Chambers and Partners 2023

Administrative and Public Law – “He is exceptionally bright, so is able to specialise in very technical areas of work, such as tax litigation. His written work and oral advocacy illustrate this intelligence. He is very precise and thoughtful when approaching each new piece of work.” (Legal 500 2022)
Publications
- Judicial Review: Questions of Jurisdiction and Appropriate Forum03 Oct 2022
Notable Cases
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