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.
Corporate tax in Scotland
Brodies LLP
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.’