Nicola Williams

This Practice Note outlines the procedure for appealing against a decision made by Revenue Scotland in relation to any of the Scottish devolved taxes, and, where relevant, compares the procedure to that applicable to appealing an HMRC decision in the UK tribunals. This Practice Note was produced in partnership with Nicola Williams of Burness Paull.

This Practice Note provides an introduction to the Scottish tax tribunal system, which deals with appeals in Scottish devolved tax matters. This Practice Note was produced in partnership with Nicola Williams of Burness Paull.

This Practice Note summarises the Land and Buildings Transaction Tax (LBTT) compliance regime and gives an overview of the sanctions that may be imposed in various circumstances, including late payment of LBTT, late submission of returns, and incomplete returns. It also provides information on the powers of Revenue Scotland to make enquiries and assessments. This Practice Note is produced in partnership with Nicola Williams of Burness Paull LLP.

This Practice Note explains the meaning of chargeable consideration and linked transactions for the purposes of land and buildings transaction tax (LBTT) and summarises the applicable rates and bands of LBTT (including the additional dwelling supplement). This Practice Note is produced in partnership with Nicola Williams of Burness Paull LLP.

This Practice Note summarises how land and buildings transaction tax (LBTT) applies to particular categories of transactions and taxpayers, including leases and licences, options, exchanges, partnerships and trusts. This Practice Note is produced in partnership with Nicola Williams of Burness Paull LLP.

This Practice Note provides an overview of land and buildings transaction tax (LBTT), which replaced stamp duty land tax in Scotland with effect from 1 April 2015, including key concepts and transitional arrangements. This Practice Note is produced in partnership with Nicola Williams of Burness Paull LLP.

This Practice Note outlines the Scottish general anti-avoidance rule (Scottish GAAR), when it applies, the taxes to which it applies, the meaning of artificial tax avoidance arrangements and the procedure for counteracting tax advantages under the Scottish GAAR. This Practice Note was produced in partnership with Nicola Williams of Burness Paull.

This Table considers how land and buildings transaction tax (LBTT) applies to common lease transactions. This Table is produced in partnership with Nicola Williams of Burness Paull LLP.