Brodies LLP’s tax team is well-placed to serve the needs of high-net-worth individuals, families and their businesses; the practice works closely with members of the personal and family team. Alan Barr and Isobel d’Inverno are the co-heads of the practice. D’Inverno has deep knowledge of land and buildings transaction tax (LBTT) and stamp duty land tax (SDLT). Heather Gibson is recommended for her expertise in oil and gas taxation and HMRC excise duty approvals.

Dentons' Scottish tax practice handles a broad range of matters, including planning and structuring for corporate deals and reorganisations, value-added tax, financial services tax and employment tax. Team head Gwen Souter, who is a chartered accountant, is adept at providing international tax advice to listed companies, privately held businesses and multinational groups. Lorna McCaa is recommended for corporate and real estate tax advice, and cross-border deals.

Burness Paull LLP is well regarded for its corporate finance and related tax expertise, particularly in relation to private equity and management incentives. The team advises on the complex tax aspects of corporate deals in Scotland, the UK and internationally. Real estate tax matters are another area of focus, with the team providing structural advice at all stages of transactions, ranging from the outset of the transaction to post-completion and the overseeing of LBTT and SDLT. Team head Ronnie Brown is noted for his experience of advising London businesses and Scottish accountancy firms.

DWF handles a wide range of issues for clients, including tax and share incentive advice, and M&A and private equity-related tax. The firm also provides real estate tax advice to high street brands in relation to Scottish and UK transactions. Professional indemnity is another area of focus, where the team advises on allegations of negligent tax advice and failed tax compliance. The client base includes SMEs and publicly listed companies. Caroline Colliston is the key practitioner in Scotland.