Burness Paull

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.

This Practice Note provides guidance on the enforcement in Scotland of obligations imposed under the Consumer Protection Act 1987 and breaches of the General Product Safety Regulations 2005. It covers the generic set of enforcement powers contained within the Consumer Rights Act 2015 and prosecution of offences in Scotland.

This Practice Note highlights the practical steps which need to be considered by those advising on the immediate aftermath of a serious health and safety workplace accident in England, Wales and Scotland. It also includes consideration of the reporting requirements under the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013 (RIDDOR), SI 2013/471, explains which regulators will become involved in the investigation, identifies the responsibilities of duty holders following a workplace incident as well as explaining the scope of an internal investigation into the suspected health and safety breaches and the issues to consider when dealing with the investigating authorities.

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.

This Practice Note considers the four regulators responsible for enforcing health and safety law in the offshore oil and gas sector, namely the Health and Safety Executive (HSE), the Department for Energy Security and Net Zero (DESNZ), the Offshore Safety Directive Regulator (OSDR) and the Maritime Coastguard Agency (MCA).

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.

This Practice Note provides guidance on the principles of legal professional privilege as they apply in criminal investigations and prosecutions in Scotland.

This Practice Note summarises the international and UK approaches to the control of mercury via the Minamata Convention on Mercury, Assimilated Regulation (EU) 2017/852 of the European Parliament and of the Council of 17 May 2017 on mercury (the GB Mercury Regulation) and the Control of Mercury (Enforcement) Regulations 2017, SI 2017/1200 (the UK Mercury Regulations 2017).

This Practice Note provides guidance on the principles of privilege in Scotland. It explains the principle of privilege (confidentiality) as it has developed in Scotland before turning to consider the scope of legal professional privilege in terms of legal advice privilege (LAP) and litigation privilege (LP). It also looks at waiver of privilege, common interest privilege and without prejudice communications.

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.

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.

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.

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.

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.

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.

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.

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.

This Q&A considers the position in Scotland as to whether a liquidator can use section 27 of the Insolvency Act 1986 to treat post-winding-up petition transfers as void where there is an intervening administration after presentation of the winding-up petition.

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.

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.