June, 2016
Temporary President Appointed to the Scottish Tax Tribunals
Ruthven Gemmell to head the devolved tax tribunals.
Ruthven Gemmell has accepted appointment as Temporary President of the Scottish Tax Tribunals with effect from 20 June 2016. The Minister for Community Safety and Legal Affairs, Annabelle Ewing MSP appointed him to take on the role vacated by Andrew Stewart QC.Now the Hon Lord Ericht, he was installed as a Senator of the College of Justice on 31 May 2016, at which point he and stood down as President of the Scottish Tax Tribunals.
Mr Gemmell has taken on this role temporarily as the Scottish Tax Tribunals are to transfer into the Scottish Tribunals in April 2017. The Judicial Appointments Board for Scotland will shortly commence a recruitment exercise for the President of the Tax Chamber of the Firsttier Tribunal.
The Revenue Scotland and Tax Powers Act (RSTPA) established Revenue Scotland as the tax authority responsible for the collection and management of devolved taxes.
In his role as President, Mr Gemmell will provide leadership to the Scottish Tax Tribunals when they hear cases involving the taxes currently devolved , and prepare for transfer into the Scottish Tribunal.
Ruthven Gemmell, having studied law at the University of Edinburgh and accountancy at the University of Aberdeen, qualified as a solicitor in Scotland and then as a solicitor in England and Wales. He is a partner in the firm of Murray Beith Murray WS, Solicitors. He was President of the Law Society of Scotland from 2006-2007 and a member of the Council of the Institute of Chartered Accountants of Scotland from 2007-2011. He is currently the Vice President of The Council of Bars and Law Societies of Europe (CCBE), the representative body of the legal profession in Europe, a member of the Tax and Chancery Chamber of the UK Upper Tribunal and a Judge in the Tax Chamber of the UK First-tier Tribunal.
The Minister thanked Mr Gemmellfor taking this appointment, trusting that he will find the office of President both interesting and rewarding.
This post is part-time and attracts a daily fee of £515.10.