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Burness Paull

Experts

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Allana Sweeney
Allana Sweeney
Director
Burness Paull
Lynne Gray
Lynne Gray
Burness Paull
Lynne Moss
Lynne Moss
Burness Paull
Natasha Dunn
Natasha Dunn
Knowledge & Development Lawyer
Burness Paull
Riccardo Alonzi
Riccardo Alonzi
Solicitor
Burness Paull
Ronnie Brown
Ronnie Brown
Burness Paull
Contributions by Burness Paull Experts

24

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.

Scotland—can a liquidator use section 127 of the Insolvency Act 1986 to treat post-petition transfers as void where there is an intervening administration?
Scotland—can a liquidator use section 127 of the Insolvency Act 1986 to treat post-petition transfers as void where there is an intervening administration?
Q&As

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&As

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

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