Ronnie Brown#587

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

12

Appealing a Revenue Scotland decision
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 Ronnie Brown of Burness Paull.

Scotland: devolved taxes and the Scottish tribunal system
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 Ronnie Brown of Burness Paull.

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

Scottish general anti-avoidance rule (Scottish GAAR)
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 Ronnie Brown of Burness Paull.

How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with
How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with
Q&A

This Q&A considers how the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement. This Q&A was produced in partnership with Ronnie Brown of Burness Paull LLP.

If we amend a loan agreement in order to deal with post-Brexit withholding concerns, do we risk losing
If we amend a loan agreement in order to deal with post-Brexit withholding concerns, do we risk losing
Q&A

This Q&A looks at whether FATCA grandfathering will apply to a loan which is amended to deal with post-Brexit withholding concerns. This Q&A is produced in partnership with Ronnie Brown of Burness Paull LLP.

What is the LBTT position where a partnership transfers land to one of its corporate partners?
What is the LBTT position where a partnership transfers land to one of its corporate partners?
Q&A

This Q&A considers what happens when a partnership transfers land to one of its corporate partners. This Q&A was produced in partnership with Ronnie Brown of Burness Paull LLP.

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

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

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

Panels

  • Contributing Author
  • Scottish Panel

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