Nicola Williams
Nicola Williams is a partner in the Corporate Tax and Share Incentives team at Burness Paull LLP. She advises on tax aspects on a wide range of corporate transactions, real estate transactions and the design and implementation of share plans. Nicola is co-convener of the Law Society of Scotland’s Tax Committee and regularly contributes to HMRC and Revenue Scotland consultations on proposed tax changes.
Practice Area
Panel
- Contributing Author
Membership
- Law Society of Scotland, Tax Committee
- Share Plan Lawyers group
8 Contributions by Nicola Williams
PRACTICE NOTES
Challenging Revenue Scotland decisions: review, mediation and appeals to the Scottish Tax Tribunal - procedure, time limits, expenses and comparison with HMRC
This Practice Note sets out how to challenge a determination by Revenue Scotland concerning any of the devolved Scottish taxes. Where appropriate, it contrasts the Scottish route with the process for contesting an HMRC decision before the UK tribunals. The UK process is described in more depth in Practice Note: Appealing an HMRC decision. Be aware that strict deadlines apply throughout the appeals journey; missing any deadline can result in forfeiting the right to appeal. Moreover, Revenue Scotland’s handling of tax disagreements, encompassing litigation conduct and approaches to resolution, is anchored in the principles contained in the Revenue Scotland Settlement and Litigation Principles. It highlights comparison and distinction to assist users navigating each regime. Strict observance is essential to maintain appeal rights. For a primer on the Scottish tax tribunals, which hear appeals on devolved tax issues in Scotland, consult Practice Note: Scotland: devolved taxes and the Scottish tribunal system. See also Practice Note: Devolved taxes in the UK—Scotland, Wales and Northern Ireland. Further related guidance is referenced in notes...
Tax
PRACTICE NOTES
LBTT in Scotland: overview of scope, rates, administration, returns, leases, reliefs, anti-avoidance and transitional issues (including Archer and lease extensions)
FORTHCOMING CHANGE :
The Scottish government has begun a review of LBTT, starting in spring 2025. Land and buildings transaction tax (LBTT) superseded stamp duty land tax (SDLT) in Scotland from 1 April 2015. This Practice Note offers a primer on LBTT. Three other Practice Notes explore specific elements in more detail, namely:
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and LBTT rates
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayers
Scotland: Land and buildings transaction tax (LBTT)—administration and compliance
Collectively, these Practice Notes cover chargeable consideration and LBTT rates, examine particular transactions and taxpayers, and set out administration and compliance matters in detail than this introductory overview provides.
Background to LBTT
The Scotland Act 1998 (SA 1988) established the Scottish Executive (now the Scottish government) and the Scottish Parliament. SA 1998 conferred limited income tax powers on those institutions, though they were never exercised. The Scotland Act 2012 (SA 2012) subsequently amended SA 1998 to extend the Scottish Parliament’s authority, including broader taxing powers. In particular, the Parliament was empowered to legislate for a new tax, chargeable on acquiring land and buildings, to replace SDLT in Scotland. Using those powers, the Scottish Parliament enacted the Land...
Tax
PRACTICE NOTES
Scotland: Devolved taxes, Revenue Scotland, and appeals in the First-tier and Upper Tax Tribunals
This Practice Note introduces the Scottish tax tribunal system, which hears appeals concerning devolved tax issues in Scotland and operates separately from the UK tribunal framework. For guidance on lodging an appeal with the Scottish tax tribunal, see: Appealing a Revenue Scotland decision. For information on appeals within the UK tribunals, refer to Practice Note: Appealing an HMRC decision. This Practice Note does not address:
assessment to any of the devolved taxes, or
judicial review in tax matters
Outline of devolved taxes
Set out below is a brief overview of the Scottish devolved taxes within the jurisdiction of the Scottish tax tribunal system. See also Practice Note: Devolved taxes in the UK—Scotland, Wales and Northern Ireland. The Scotland Act 2012 broadened the Scottish Parliament’s devolved competencies, including authority to impose taxes on land transactions and on waste sent to landfill. The Scotland Act 2012 further enables the creation of new Scottish taxes, subject to agreement by both the Scottish and Westminster Parliaments, and allows for additional taxes to be devolved from Westminster. Since 1 April 2015 (when UK stamp duty land tax (SDLT) and UK landfill tax ceased to apply in Scotland),...
Tax
PRACTICE NOTES
Scotland: LBTT administration and compliance—returns, payment, Revenue Scotland powers, lease review returns, enquiries, assessments, appeals and penalties
FORTHCOMING CHANGE :
The Scottish government has begun a review of LBTT, starting in spring 2025. Priority topics include whether non-residential bands should apply to 'mixed' deals, multiple dwellings relief, the 6+ exclusion from the additional dwellings supplement, first time buyer relief, the triennial lease review return cycle, and options for aligning LBTT rates with net zero objectives. Amendments are not anticipated until after the Scottish Parliament elections, which must occur by 7 May 2026.
This Practice Note forms part of a suite on Scotland’s land and buildings transaction tax (LBTT):
Scotland: Land and buildings transaction tax (LBTT)—the basics
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTT
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayers, and
Scotland: Land and buildings transaction tax (LBTT) on leases—table
This Note addresses LBTT compliance, covering:
the duty to file an LBTT return
settlement of LBTT
checks, determinations and challenges, and
sanctions for failures to comply
It also signposts key LBTT concepts and terminology explained further in Practice Note: Scotland: Land and...
Tax
PRACTICE NOTES
Scotland: LBTT chargeable consideration, rates, ADS and MDR, leases, linked transactions, case law and SDLT comparisons
FORTHCOMING CHANGE :
The Scottish government has started a review of LBTT that began in spring 2025. Areas under particular scrutiny include:
using non‑residential rates for ‘mixed’ transactions
multiple dwellings relief
the 6+ exemption from the additional dwellings supplement
first time buyer relief
the three‑yearly lease review returns
whether LBTT rates can be aligned with net zero objectives
No alterations are expected until after the Scottish Parliament elections (which must take place by 7 May 2026).
How is LBTT calculated?
The land and buildings transaction tax (LBTT) due on a land transaction is worked out by applying the relevant tax rate or rates (including a nil rate) to the chargeable consideration. Where transactions that appear separate are linked under the legislation, the LBTT must be computed as if there were a single transaction. Revenue Scotland provides online tools to calculate the LBTT due—see the Revenue Scotland property transactions calculator and the lease transactions calculator. This Practice Note sets out the meaning of chargeable consideration and linked transactions and summarises the applicable LBTT rates and bands and, where relevant, comparisons between LBTT and stamp duty land...
Tax
PRACTICE NOTES
Scotland: LBTT—leases, options, sub-sales, exchanges, partnerships, trusts, funds and reliefs; SDLT interactions, green freeports and local authority exemptions (2024–2026 updates)
FORTHCOMING CHANGE :
A review of LBTT by the Scottish Government began in spring 2025. It is also exploring LBTT reliefs for Co-ownership Authorised Contractual Schemes (CoACS), Property Authorised Investment Funds (PAIFs) and Reserved Investor Funds (RIFs), with a consultation paper issued on 11 July 2025. For more details, see OEICS (including PAIFs), CoACSs and RIFs below. Background and overarching principles for land and buildings transaction tax (LBTT) appear in Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. This Practice Note outlines how LBTT operates for specific categories of transactions and taxpayers, including:
leases and licences
options and right of pre-emption
contract providing for conveyance to third party
sub-sale development relief
exchanges and partitions
partnerships
joint buyers
residential property holding companies
trusts
open ended investment companies (OEICs) and certain other types of funds
charities
group relief
pension funds
green freeports
certain acquisitions by local authorities
For further information about LBTT, see the other Practice Notes on LBTT:
Scotland: Land and buildings transaction tax (LBTT)—the basics
Scotland: Land
...
Tax
PRACTICE NOTES
Scottish GAAR for devolved taxes (including LBTT and SLFT): scope, artificiality tests, procedure, counteraction powers, appeals, Revenue Scotland guidance, safeguards, and interaction with the UK GAAR
Scottish GAAR
The Scottish GAAR is intended to safeguard tax and public revenues by tackling artificial tax avoidance arrangements, and is designed to work in parallel with the targeted anti-avoidance rules embedded in the legislation that implements the devolved taxes. It has applied from 1 April 2015 and covers devolved taxes. A devolved tax is one designated as such by Part 4A of the Scotland Act 1998. The devolved taxes currently operating are land and buildings transaction tax (LBTT) and Scottish landfill tax (SLFT). Air departure tax, the aggregates levy and wild fisheries taxes are listed in Part 4A as devolved, but have not yet commenced, although the aggregates levy is anticipated to commence on 1 April 2026. The Scottish rate of income tax is not devolved; it remains administered by HMRC and falls outside the Scottish GAAR. Although the statutory framework for the Scottish GAAR appears clear and relatively simple at first sight, that very simplicity gives the rules a wide reach. Further commentary on the practical effects of the regime is provided below. Revenue Scotland guidance is likewise afforded increased significance by...
Tax
CHECKLISTS
Scotland: LBTT on non-residential leases—summary table of chargeable consideration, rates, notifiability and three-yearly returns (including linked leases, tacit relocation and SDLT transitional issues)
FORTHCOMING CHANGE :
The Scottish Government is undertaking a review of LBTT, which began in spring 2025. This Table outlines how land and buildings transaction tax (LBTT) applies to standard lease transactions...
Tax
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