Ronnie Brown

Ronnie Brown is Head of Corporate Tax at Burness Paull LLP. In addition to advising on tax aspects on a wide range of corporate and real estate transactions, Ronnie chairs the Law Society of Scotland’s Business and Property Tax sub-committee and is a member of its Working Party on LBTT. He is also a member of the Stamp Taxes Practitioners Group, the Scottish Property Federation, the VAT Practitioners Group and STEP.

Contributed to

9

Scotland: Land and buildings transaction tax (LBTT)—administration and compliance
Practice notes

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 Ronnie Brown of Burness Paull LLP.

Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTT
Practice notes

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 Ronnie Brown of Burness Paull LLP.

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 Ronnie Brown of Burness Paull LLP.

Scotland: Land and buildings transaction tax (LBTT)—the basics
Practice notes

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 Ronnie Brown of Burness Paull LLP.

Other work

Scotland: Land and buildings transaction tax (LBTT) on Leases—table

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

VAT—capital goods scheme (CGS) in property transactions—checklist

This Checklist provides an overview of points to consider in property transactions where the value added tax (VAT) analysis may be affected by the capital goods scheme. This Checklist was produced in partnership with Ronnie Brown of Burness Paull LLP.

Practice areas

Panel

  • Contributing Author
  • Scottish Panel

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