Michael Stewart is a Senior Associate in our Commercial Real Estate team working in all aspects of commercial real estate, including leasing (landlord and tenant), land acquisitions and disposals for developers, investment real estate acquisitions, secure funding and estate management for telecoms clients. A large part of Michael’s experience has been within the leisure and retail sectors acting for a variety of clients such as UK wide pub companies, hotel operators, restaurant owners and large retailers.
Michael has also appeared on behalf of clients at Licensing Boards all over Scotland in respect of major variation and new licence applications and regularly advises clients on the acquisition, disposal or leasing of new or existing licenced premises.
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TOGC or not TOGC, that is the question
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Here, we discuss whether land with partial works transfers between housebuilders qualify as TOGC, with strict VAT tests shaping tax, cash flow, risk and deal structure.
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Burness Paull partnered with Building Relations to bring senior leaders across housing, planning, development and investment to explore how More Homes Scotland can move from ambition to delivery.
Homes for Scotland Annual Lunch & Awards 2026
21/05/2026
Here, we discuss highlights from the Homes for Scotland Annual Lunch & Awards, celebrating sector excellence while reflecting on market pressures, leadership, and cautious optimism.
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