Brodies LLP

Corporate tax.

Isobel advises on the corporate tax aspects of company acquisitions, disposals and reconstructions and real estate taxation, including student accommodation and private rented sector developments and structuring inward investment in Scottish real estate by offshore investors and funds.

Isobel's experience includes Brexit related VAT and customs duty issues, funds taxation, real estate taxes (LBTT, SDLT and LTT) as well as property VAT, capital allowances and the Construction Industry Scheme.

Isobel also advises a range of charities on tax issues including setting up trading subsidiaries, Gift aid donations by trading subsidiaries to parent charities, charitable VAT exemptions and VAT implications of business and non-business activities.

She works closely with the Scottish Government and Revenue Scotland in relation to the ongoing development of the Land and Buildings Transaction Tax and the 4% Additional Dwelling Supplement. Isobel is a member of the Devolved Taxes Legislative Working Group, set up by the Scottish Government and the Scottish Parliament to consider different ways of making changes to the devolved taxes which issued its interim report on 6 February 2020.

Convenor of the Tax Law Committee of the Law Society of Scotland, Chair of the Tax Committee of the Scottish Property Federation and a Council Member of the Stamp Taxes Practitioners Group.

MA; ACA; ATII.