Nicola Williams

Partner, Burness Paull

Nicola Williams is a partner in the Corporate Tax and Share Incentives team at Burness Paull LLP. She advises on tax aspects on a wide range of corporate transactions, real estate transactions and the design and implementation of share plans. Nicola is co-convener of the Law Society of Scotland’s Tax Committee and regularly contributes to HMRC and Revenue Scotland consultations on proposed tax changes.

Contributed to

4

Appealing a Revenue Scotland decision

Practice Notes

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.

Tax

Scotland: devolved taxes and the Scottish tribunal system

Practice Notes

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.

Tax

Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayers

Practice Notes

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.

Tax

Scottish general anti-avoidance rule (Scottish GAAR)

Practice Notes

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.

Tax