Hall Of Fame

Next Generation Lawyers

Leading Associates

Corporate tax in Scotland

Brodies LLP

With deep-rooted expertise in the Scottish corporate tax landscape, Brodies LLP is the go-to adviser for corporate and real estate clients navigating the full spectrum of transactional, restructuring, and property-related tax matters. The firm is also recognised for its strong capabilities in private equity and asset management. Isobel d’Inverno, who is well-versed in assisting her clients with transactions including inward investment structures, student accommodation-related work and corporate real estate projects, co-heads the practice with Karen Davidson, who specialises in corporate real estate transactions and employment tax issues. Alan Barr offers trusted counsel on business and personal tax issues, while Bob Langridge is known for his standout work in fund taxation.

Responsables de la pratique:

Karen Davidson; Isobel d’Inverno


Autres avocats clés:

Alan Barr; Bob Langridge


Les références

‘Very responsive team with strength and depth in technical specialisms.’

‘Karen Davidson provides a fantastic balance of technical expertise with practical advice and strong client relationships.’

‘Very strong corporate and real estate tax offering. Very innovative, experienced and capable. Highly responsive and a pleasure to work with.’

Principaux clients

Accel-KKR


Drum Group


Gresham House


Wheatley Group


Virgin Hotels


Europa Funds


Northcare Group


WNS Holdings


City of Edinburgh Council


The River Tay Group


Principaux dossiers


  • Advised Europa Capital on its £70m acquisition of a jersey property unit trust owning Granary Quay, Glasgow.
  • Advised River Tay Castle group and associated companies on one of the largest real estate development projects in Scotland.

Burness Paull LLP

Burness Paull LLP’s tax team works closely with the firm’s M&A practice and offers comprehensive guidance on a wide range of transactions, with a particular focus on framework agreements, share incentive schemes, loan balances, employment tax matters, and real estate structurings. The practice demonstrates particular strength in all areas of personal tax, including offshore trusts, inheritance issues and capital gains tax. The practice is headed by Christine Yuill, a seasoned expert in acquisitions, property, and employment tax. Nicola Williams is sought after by clients seeking advice on private equity and M&A transactions.

Responsables de la pratique:

Christine Yuill


Autres avocats clés:

Nicola Williams


Les références

‘Strong partner-led service.’

‘The corporate tax practice at Burness Paull worked seamlessly with the wider team.’

‘Christine Yuill consistently provides clear and easy-to-follow advice on complex matters. She works seamlessly with the wider Burness Paull team and gives her tax advice with a full understanding of the wider picture.’

Principaux clients

Access UK


Springfield Properties plc


Quality Food Products (Aberdeen) Limited


CEN Holdco Limited


STV plc


The Royal London Mutual Society Limited


abrdn plc


Chesnara plc


Sony Interactive Europe


West Burton Energy


Aberdeen Corporate Services Limited


Astrak Global Limited


Pitfodels Holdings Limited


Principaux dossiers


  • Advised Access UK on the corporate tax aspects of several acquisitions as part of its buy-and-build strategy.
  • Advised Springfield Properties plc on the tax aspects of its joint venture with Barratt.
  • Advised STV Studio Services Limited on its acquisition of majority control in Hello Halo Productions.

Dentons

Dentons offers comprehensive tax services spanning real estate, financial services and VAT mandates, and M&A-related warranties and indemnities. Its client base ranges from international and domestic high-net-worth individuals to private equity firms, manufacturers, transport operators, and organisations in the housing sector. Based in Glasgow, Lorna McCaa steers the group, with a particular focus on the food and drink, retail, real estate, and technology industries. John Finnick brings extensive expertise in advising on the full spectrum of business-related taxes.

Responsables de la pratique:

Lorna McCaa


Autres avocats clés:

John Finnick


Les références

‘The team take a pragmatic approach and are commercial. They are happy to take the lead on the negotiations.’

‘Lorna McCaa is great to work with – she is extremely knowledgeable and knows how we operate as a business. She appreciates what risks are key to us.’

‘The team have a great technical knowledge and understanding of this area together with all of the nuances and timing issues relating to same.’

Principaux clients

The PRS REIT plc


M&G Real Estate (various funds)


The Edrington Group Limited


Sigma Capital Limited


TR Holdings Limited/Thomson Reuters


Group 1 Automotive UK Limited


Cherry Pick Talent


Stagecoach Bus Holdings Limited


John Lewis Partnership


Scottish National Investment Bank


Principaux dossiers


  • Advised a Scottish-headquartered global firm on a pre-sale restructure and its disposal to First Source for an undisclosed sum.
  • Advised an affiliate of KKR on the UK tax implications for the share incentives on the initially proposed Scottish scheme of arrangement, which then switched to a takeover offer for Smart Metering Systems in its £1.4bn takeover.
  • Advised H.M. Government’s Department for Energy Security and Net Zero on its acquisition of National Grid Electricity Systems Operator Limited from National Grid Plc.

Addleshaw Goddard

The tax specialists at Addleshaw Goddard have earned a reputation for expertly managing cross-border transactions, offering strategic advice on M&A and real estate deals. With a strong emphasis on private equity buyouts, the team provides invaluable support to sellers and management teams, bringing a wealth of experience in navigating employee-related tax challenges. Heather Gibson is a key figure, regularly advising on the tax complexities of high-value property transactions.

Autres avocats clés:

Heather Gibson


Principaux clients

CBPE


D2Zero Limited


Hillhouse Quarry Group Limited


Maven Capital Partners


J&S Subsea


Principaux dossiers


  • Assisted Viasat with the disposal of its Energy Services Systems Integration (SI) business to US-based private investment firm MAG Capital Partners.
  • Advised the majority shareholders of Traveltek on the sale of Traveltek Group Holdings Limited to Juniper Group.
  • Assisted AAB (Pioneer Bidco Limited) with three acquisitions – two wealth businesses in Scotland (WealthFlow and Synergy Financial Planning) and one accountancy firm.

DWF

DWF excels in navigating tax and regulatory matters within asset management and development transactions. The firm is particularly adept at handling corporate acquisitions, disposals, and restructurings, offering expert guidance to multinational clients across a wide range of sectors, including the private equity, energy, technology, and financial services spaces. Caroline Colliston brings extensive expertise in Scottish taxation, with a special focus on land and buildings transaction tax, as well as UK employment taxes.

Responsables de la pratique:

Caroline Colliston


Principaux clients

Daisy Group Limited


Blackwoods Partners LLP / Coretrax Group


Scottish National Investment Bank


Britannia Parking Limited


Mattioli Woods Limited


Blackwoods Partners LLP / ROVOP Holdings Limited


Aventum Group Limited


Change Waste Recycling


Principaux dossiers


  • Advised Blackwood Partners LLP on the tax drafting of transaction documents, liaised with the client and prepared tax disclosures.
  • Assisted Mattioli Woods Limited with the acquisition of Cullen Wealth Holdings Limited.
  • Assisted Scottish Investments Limited with its £4m investment into Calcivis Limited, alongside a further £1m investment from Maven Capital Partners UK LLP.

Morton Fraser MacRoberts

Morton Fraser MacRoberts’ practice is centered on advising clients on land and buildings VAT, property-related mandates, management buy-outs, and employee ownership trust transactions. Practice head Ainsley Maclaren brings extensive expertise in both direct and indirect tax, particularly in transactional tax matters, including corporate restructurings.

Responsables de la pratique:

Ainsley Maclaren


Les références

‘Morton Fraser MacRoberts LLP has an extremely experienced team that can offer a full service beyond corporate tax. From first enquiry to post-signing support, you know you’re in good hands.’

‘Morton Fraser MacRoberts LLP provided rigorous and comprehensive detailed support, timely facilitating the commercial aims and the legal implementation.’

‘MFMac has an extremely experienced team that can offer a full service beyond Corporate Tax. From first enquiry to post-signing support, you know you’re in good hands.’

Principaux clients

SSE Energy Supply Limited


Tesco


Apex Hotels Limited


Places for People


Wm Morrison Supermarkets


Broadland Properties Group


WH Malcolm Limited


Scottish Government


Breedon Aggregates plc


Peoples Postcode Lottery


NHS Lanarkshire


Diageo


Principaux dossiers


  • Advised Wm Morrison Supermarkets Limited on the land and buildings transaction tax issues arising in Morrison’s £2.5bn strategic partnership with Motor Fuel Group Limited.
  • Assisted the shareholders of Skene Group Construction Services Ltd with the sale of this significant Scottish business to Hillhouse Group.
  • Assisted Greenwood Moreland Insurance Brokers with the acquisition of Hamilton Robertson Insurance Brokers.

Shepherd and Wedderburn

Shepherd and Wedderburn provides specialist tax advice across a broad spectrum of matters, including M&A transactions, land acquisitions, share schemes, and fund structuring issues. The team’s expertise spans corporate deals, property transactions, employment-related tax, and emerging asset classes such as carbon credits. Practice head Stephen Miller brings deep insight into both corporate and personal taxation, with substantial experience in acquisitions, disposals, and corporate restructurings. Douglas Sinclair is also recognised for his strong support on complex tax matters.

Responsables de la pratique:

Stephen Miller


Autres avocats clés:

Douglas Sinclair


Les références

‘Full-service capability with highly commercial approach from partner level down.’

‘High degree of partner engagement.’

‘My adviser, Douglas Sinclair always takes my calls and is on hand to offer good advice.’