Burness Paull

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Burness Paull
Contributions by Burness Paull Experts

9

Health and safety in the offshore oil and gas sector—legislative regime
Practice notes

This Practice Note introduces the legislative regime that underpins the health and safety regime in place for the offshore oil and gas sector in Great Britain.

Health and safety in the oil and gas sector—Environmental Impact Assessments and Environmental Permits
Practice notes

This Practice Note considers the environmental protection regime that applies to environmental damage (including emissions) as a result of extraction or processing of oil and gas offshore.

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.

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