implements these and other EU laws into Scots law. So these. Scottish .... contracts should be written in plain and inte
MacRoberts. A guide to doing business in Scotland.
www.macroberts.com
Glasgow | Edinburgh | Dundee
An Introduction to Scotland Scotland is a land of opportunity for businesses and investors across a range of diverse sectors, for start-up businesses, SMEs and multinationals. The highly skilled workforce, progressive approach to research and innovation and cultural distinctiveness that attracts visitors from all over the globe, all make Scotland an obvious choice for investment. The Scottish Government has a long term focus on ensuring the economic and policy environment helps to stimulate sustainable economic growth. 2016 was a record breaking year for Scotland in terms of Foreign Direct Investment, showing the strength of the commercial environment in Scotland. Scotland has a leading position globally for research and development and punches well above its weight, receiving over one in fifty of all investment projects coming in to Europe. Scotland enjoys strong and long-standing trade links with the UK, Europe and North America and exports across a diverse range of industries. As home to some of the worlds’ best educational institutions, Scotland produces over 10,000 students a year graduating in software and technological related fields and as a country understand that the digital world is growing at an exponential rate is set fair to lead innovation and growth in a sustainable and rewarding way.
16 Key Sectors Charities & Third Sector Construction Education Energy & Natural Resources Financial Services Food & Drink Healthcare Hospitality & Leisure Individuals & Family
Infrastructure & Projects Manufacturing Public Sector Real Estate Retail Technology, Media & Telecoms Transport
An Introduction to MacRoberts MacRoberts occupies a position of leadership and prestige in the Scottish legal sector and beyond. This position has been maintained through the delivery of high-quality, innovative and practical solutions for clients.
Our strength comes from our collaborative relationships and our connections. We have an extensive network of clients and contacts throughout Scotland, as well as strong links to the wider UK and international markets. W
Our lawyers are more than just lawyers, we are industry experts with unrivalled commitment to the sectors in which our clients operate. Keeping up-to-date with relevant law, industry challenges, and technological advancement is not just part of the job - it is a reflection of our enthusiasm. This dedication has allowed our firm to thrive, winning the favour of some of Scotland’s largest organisations and projects throughout the years.
In this era of digital revolution and economic difficulty, we have risen to the challenge of meeting client expectations in the same way we have done for more than 150 years – with sophistication, passion and expertise.
We have vast experience and an impressive track record in areas including all aspects of corporate law. We also provide a select service to private individuals including family law. This means you can be confident that we will be able to understand your issues, anticipate any problems and provide the best possible outcome for you. We work with clients in all key sectors within the Scottish economy. Our clients find us professional, approachable and straight-talking with a proven ability to help generate practical and commercial outcomes.
You will find us: Highly responsive Results focussed Effective communicators Consistently delivering cost certainty and value for money
29 Business Services Areas of Legal Expertise Asset Protection Banking Business Law & Contracts Buying & Selling Your Home Charities & Social Enterprise Competition Law
Corporate Corporate Defence Debt Recovery Dispute Resolution Employment Law Estate Planning EU, Regulatory & Procurement
Family Law Health & Safety Infrastructure & Projects Intellectual Property Minerals Pensions Planning & Environmental Public Law
Renewable Projects Restructuring & Insolvency Real Estate Rural Business Tax Trademarks Trusts & Executries Wills
Glasgow | Edinburgh | Dundee
Dispute Resolution in Scotland
Scotland has a separate court system from England and Wales. Scottish procedure is governed by a number of rules, with different procedures in the various Scottish courts (principally the various local Sheriff Courts or the highest civil court, the Court of Session in Edinburgh) for different types of action. Pre action communications are required in commercial actions:. Parties must set out the nature of the claim, and disclose documents that will be relied upon, including expert evidence. The court has an ability to grant a wide range of interim remedies, including interim interdict (ie injunction), which may be granted ex parte. As a protective step, which is straightforward and inexpensive, we recommend that all businesses trading in Scotland lodge caveats, which are an early warning notice in respect of certain types of interim order. There are other protective measures which allow a pursuer (ie claimant) to preserve defender’s (ie defendant’s) assets, including money, pending the outcome of a case. These are principally arrestment and inhibition. There are rules governing interim diligence, and the pursuer must persuade the court that it has a prima facie case and there is justification for the diligence.
The position on time bar is different in Scotland from England and Wales, and is 5 years for most commercial claims. The start date generally runs from the date of awareness of actual loss, and relevant proceedings against the correct parties must be raised within this period. In terms of other dispute resolution options, arbitration is governed by the Arbitration (Scotland) Act 2010, which established a statutory regime for arbitration in Scotland, applying the same rules to domestic, cross-border and international arbitrations. It incorporates features of the UNCITRAL Model Law and the Arbitration Act 1996. Mediation is a popular alternative to litigation. While the court may encourage parties to use ADR like mediation, the court has no power to compel parties to use it. One other interesting feature to note in Scotland is the possibility of expedited enforcement of a financial obligation under a contract without the need for a preliminary court action. The process is “summary diligence” and is available where the deed or document contains a consent by the parties to registration for execution. The financial obligation must either be directly ascertainable from the deed itself or there must be a mechanism for identifying the financial obligation. The clause is commonly seen in leases or bank or personal guarantees.
Unlike the position in England or indeed the US, there is no automatic early disclosure. The courts in Scotland have limited powers to order recovery of documents, which can be an advantage in terms of reducing costs.
Julie Hamilton Partner, Dispute Resolution
[email protected] 0131 248 2144
Public Procurement in Scotland
Public procurement in Scotland is as transparent and well-regulated as anywhere in the world. The public sector in Scotland spends over £10 billion a year on goods and services. The Scottish Government views this is a key partner and enabler to deliver Scotland’s economic strategy. Procurement contracting between the public, private and third sectors is seen as a sustainable investment in Scotland’s people, infrastructure and assets that encourages innovation and promotes inclusive economic growth. The EU public procurement regime applies in Scotland, notably the 2014 EU Directives on public procurement, procurement by utilities and for concession contracts. Under UK devolution arrangements, the Scottish Parliament implements these and other EU laws into Scots law. So these Scottish Regulations are key to Scotland’s public procurement regime and EU compliance: • • •
Public Contracts (Scotland) Regulations 2015 Utilities Contracts (Scotland) Regulations 2016 Concession Contracts (Scotland) Regulations 2016
The Scottish Government has gone further than these minimum EU requirements by creating a ‘sustainable procurement duty’ for public bodies, under the Procurement Reform (Scotland) Act 2014. EU transparency and fairness requirements are also extended to apply for contracts valued below the threshold at which the EU public procurement regime applies.
Duncan Osler Partner, Projects
[email protected] 0131 248 2115
Intellectual Property Rights in Scotland For the large party intellectual property law is the same in Scotland as in England, Wales and Northern Ireland. Through its current membership of the European Union, there is also significant harmonisation of IP law between the UK and a large number of other European countries. Registered Rights Trade Marks Businesses can register their brand either as a UK trade mark or as an EU trade mark. Protection is available for the likes of words, logos, slogans, sounds and colours. A UK trade mark registration can be obtained in as little as four months. Trade mark protection lasts for an initial period of 10 years but registration can be renewed indefinitely on payment of the renewal fees. Patents Patents protect inventions, whether processes or products. An invention must be (i) something that can be made or used, (ii) new and (iii) inventive. A patent allows the owner to take legal action against anyone who makes, uses, sells or imports the invention without their permission. Patents are expensive and do take time to be registered. Once granted, and provided renewal fees are paid, a patent can last for up to twenty years.
Registered Designs Designs can be registered in both the UK and in the EU. UK registered design protects the overall appearance of a product or part of a product, including its shape and decoration. The right applies for up to 25 years provided the registered design is renewed every five years. EU registered designs are also protected for up to 25 years subject to payment of applicable renewal fees.
Unregistered design rights Design rights protect the shape or configuration of the whole or part of an article. A design must be original to qualify for protection. Design right automatically protects a design for the earlier of 10 years after it was first sold or 15 years after it was created. Database Right Database right is separate to any copyright in a database and protects the investment made in compiling the data information which comprises the database. Other Intellectual Assets Domain Names Domain names are contractual rights which arise on their registration with the relevant accredited registrar. Aggrieved brand owners may resort to court action or invoke domain name dispute resolution procedures (such as the Uniform Domain Name Dispute Resolution Policy) to recover domain names which they consider infringe their brand rights. Confidential Information The law of confidential information protects the unauthorised use of commercially sensitive information, including trade secrets. There are, however, certain requirements that must be met for information to qualify for protection. Security over intellectual property It is important to be aware that where security is to be taken over intellectual property rights held by a company in Scotland, Scots law security requirements differ to those elsewhere in the UK.
Unregistered Rights
Infringement and enforcement of intellectual property
Copyright Copyright protects a very broad range of works including computer software, books, sound and music recordings and film and television recordings. Copyright protection arises automatically beginning once a work is created. There is no registration system. Copyright protects against copying, distributing, renting or lending copies, performing, showing or playing a work in public and making an adaptation of the work.
Where intellectual property rights are being infringed in the UK, it may be more advantageous to take action against the infringement in the Scottish courts rather than in the courts of other parts of the UK.
Unregistered Trade Marks The owner of an unregistered trade mark may be able to protect the goodwill associated with that mark and prevent others from offering goods and services which use identical or similar names. The owner may do so under the common law of passing off.
David Gourlay Partner, IPTC
[email protected] 0131 248 2211
Employment Law in Scotland Although Scotland is a separate legal jurisdiction from the rest of the UK, employment rights are safeguarded by legislation which is applicable throughout the UK and sets standards that all employers must comply with.
Employees are entitled to family leave and pay including maternity, paternity and adoption and parental leave.
Employment Status
Employees (with over 2 years’ service) are protected from unfair dismissal and are entitled to receive statutory redundancy pay if made redundant. There are some circumstances in which an employee with less than 2 years’ service can claim unfair dismissal, these are known as “automatically unfair dismissals”.
Employers can engage with individuals for work in various ways either as an employee, agency worker, worker or self-employed individuals. There are different rights and responsibilities which apply to each category of worker. Employees have the most comprehensive employment rights, workers are provided with some but not all of the legal protections available to employees and self-employed individuals have very few rights. Statutory Requirements - Employees The main statutory requirements and duties which employers must comply with in relation to employees are: Employees have the right to receive a written statement outlining their terms and conditions of employment. This is to be received within two months of starting their employment and failure to do so may result in the employer paying the employee between two to four weeks’ salary. Most workers in the UK are entitled to be paid National Minimum Wage and for workers over the age of 25 they are entitled to the National Living Wage which is currently set at £7.50 for Scotland. Employees are entitled to a minimum level of sick pay. Employers have an obligation to automatically enrol eligible jobholders into a qualifying pension scheme and to make mandatory minimum contributions.
Employees are entitled to make a request for flexible working.
Statutory Requirements - Workers Employees and workers are entitled to a minimum number of paid holidays per year. There is a limit on the number of hours per week a worker can work. This is currently set at 48 hours over a 17 week reference period but a worker can choose to “opt-out” of this limit and work more hours. There are also rules on the entitlement to minimum daily and weekly rest periods. Workers are entitled to a minimum amount of notice of termination of employment. Employees, workers and some self-employed individuals are protected from discrimination, harassment, victimisation on the grounds of age, disability, gender, sexual orientation, marriage and civil partnership, pregnancy and maternity, race, religion and belief. Additionally employees (not workers) in certain circumstances can be provided protection in the case that the business or service in which the work is transferred from one organisation to another. If this applies, employees are entitled to transfer to the new organisation on the same terms and conditions of employment and continuity of service and have additional protections against dismissal. UK law also imposes strict limitations on engaging with workers from outside the European Economic Area and Switzerland by operating a points based system and requiring workers to have licences to work. It is a criminal offence to employ an individual that the employer knows does not have the right to work in the UK and employers could also receive a fine of up to £20,000 per worker.
Deborah Miller Partner, Employment
[email protected] 01382 339 350
Data Protection and Consumer Law in Scotland The General Data Protection Regulation (GDPR), which applies throughout the EU, and the UK’s own Data Protection Act 2018 (DPA) govern the collection, use, storage and disposal of personal data throughout the UK. The GDPR provides individuals with much greater control over their personal data. As a general rule, individuals must be provided with specific information at the time their personal data are collected. When organisations enter into contracts with other organisations to process personal information on their behalf, the contracts must satisfy minimum requirements. Data breach reporting has become mandatory in certain cases. When focussing on GDPR compliance, organisations should not overlook the need to comply with the DPA - all 339 pages of it. The DPA applies GDPR standards across all general data processing. It also ensures that the GDPR will continue to apply to the UK when it leaves the EU. The DPA has introduced new arrangements for the processing of personal data by the police, prosecutors and other criminal justice agencies for law enforcement purposes and also for national security purposes. The DPA also ensures that sensitive health, social care and education data can continue to be processed provided certain conditions are met and that the UK maintains specific exemptions which were previously available under the Data Protection Act 1998. The Information Commissioner’s Office is the regulator responsible for overseeing compliance with the data protection laws in the UK and has the power to issue fines up to the higher of 20 million euros or 4% of annual worldwide turnover for material breaches.
Consumer Law Under UK law consumers have greater legal protection when contracting with businesses. For that reason it is important for businesses to ensure that they are aware of the protections available to consumers and that their customer terms and conditions comply with applicable requirements. • contracts should be written in plain and intelligible language • unfair contract terms are generally unenforceable • unfair commercial practices (including their promotion) and misleading actions and omissions are not allowed.
• liability cannot be limited or excluded for death for personal injury caused by negligence. • the contract is concluded on the premises of the business, at a distance or off-premises. • where contracts are concluded on-line or off-premises consumers have a cooling-off period in which they can change their mind and cancel their order • any contract term which has the effect of depriving a consumer of his statutory or common law rights and remedies for goods or digital content is void • advertising must be legal, decent, honest and truthful. The Advertising Standards Authority oversees advertising codes • manufacturers are strictly liable for defective products which cause harm or injury • different rules apply to contracts for consumer credit and contracts for financial services
David Gourlay Partner, IPTC
[email protected] 0131 248 2211
Loans and Security/Enforcement in Scotland Bank Loans
Floating Charges
Bank loans are usually governed by a facility agreement which sets out the basic terms of the loan such as interest payable, dates of repayment, financial covenants and numerous warranties and indemnities in relation to the position of the business. Bank loans to companies are generally secured in Scotland by means of a ‘bond and floating charge’ and, in addition, by ‘standard securities’ over any land owned by the company.
Another statutory creature broadly similar to that in England including the Insolvency Act 1986 provisions in respect of administration (although different Insolvency Rules apply in Scotland).
It is important for companies to be aware that if they grant charges over any assets located in the UK, these may require to be registered with the Registrar of Companies. Different security is used in Scotland to secure different types of property. The most usual security used in Scotland for commercial transactions are a standard security, floating charge and share pledge. Security/Enforcement Standard Security—this is the only way to create fixed security over land and buildings in Scotland. It is a statutory creation and follows a prescribed statutory form and provides for essential terms of the document and various mandatory terms and standard conditions which apply to all standard securities. The main way of enforcing a SS is by serving a “calling-up notice’’ which leads to the remedies of entering into possession and selling the property. A SS can only be created over a leasehold interest where the leasehold interest (as originally created) is for a term of at least 20 years. It is also possible to create a floating charge over real estate in the same way as for any other type of assets. In taking security over investment property it is common for a lender to also take a separate assignation of the right to rents received from occupational tenants by way of an assignation of rents.
A FC will crystallise in relation to Scottish assets only on the appointment of a receiver, on the commencement of winding up or if an administrator chooses to do so in order to effect a distribution. The Law of Property Act has no application in Scotland meaning LPA receivers are not recognised over Scottish property. A receiver cannot usually be appointed to only part of the assets charged by a FC and an administrator requires to be appointed where all assets are charged. Share Pledge Shares need to be transferred to the charge holder (or its nominee) in order to create a fixed security right in Scotland, which is done by the charger signing a stock transfer form and the chargee being entered in the company’s register of members. The separate share pledge document will regulate the rights and obligations of the parties to the charged shares both before and after enforcement. The security is completely ineffective until the necessary transfer formalities have been carried out. It would be usual for voting and dividend rights to be retained by the charger by virtue of the share pledge until an event of default (or other enforcement trigger event) has occurred. The shares are held under the share pledge ‘’in security’’ and therefore registration of the charge holder (or its nominee) and enforcement of security will not result in the company concerned becoming a subsidiary of the charge. Enforcement of a share pledge can take place legally without notice to the charger although in practice notice will usually be given as enforcement will be linked to events triggered by notice under other finance documents in a transaction. On enforcement, the holder of the shares can exercise voting rights, retain dividends and sell the shares, subject to obligations to act reasonably to maximise value and remit any surplus consideration received to the charge. It is important to be alert to the fact that taking security over property in Scotland is different from doing so in England. There is no concept of an equitable charge in Scotland and no distinction between a mortgage and a charge. There are also peculiarities in taking security over book debts, cash deposits and intellectual property rights in Scotland.
Norman Martin Partner, Banking & Finance
[email protected] 0131 248 2128
Business Structures in Scotland For any overseas company beginning to trade in a foreign jurisdiction, choosing the most appropriate business structure will be one of the many important considerations. The choice of structure will have taxation, legal and regulatory implications. The range of business structures available in Scotland is similar to that in the rest of the UK, however there are some important distinctions. The most commonly used structures are as follows: Private Limited Company A private limited company can be incorporated in any part of the UK, but must have and maintain its registered office in the country in which it was incorporated (e.g. Scotland). A limited company has its own legal personality and can be incorporated with a share capital of as a little as £1. At least one director (and subject to proposed legislation all directors) must be a natural person, although all shareholders may be body corporates. Public disclosure requirements apply including the filing of annual accounts and disclosure of the ultimate beneficial owner(s) under the Persons of Significant Control regime. A private limited company cannot offer its shares for sale to the public. Limited Liability Partnership (LLP) An LLP is a body corporate with its own legal personality, although has some features of a general Partnership including the ability for any partnership agreement to be kept private and tax transparency (subject to a few exceptions) meaning that the LLP itself is not charged on its profits but members (or Partners as they are commonly referred to) are subject to individual taxation on their own remuneration/drawings. LLPs are subject to public disclosure requirements including the publication of annual accounts, and names of members.
limited public disclosure requirements for SLPs . General Partnership A general Partnership in Scotland is created where two or more persons carry on business in common with a view to generating profit. Unlike in the rest of the UK, a Partnership in Scotland enjoys separate legal personality meaning it can enter contracts, sue, and be sued in its own name. There is no requirement for a formal partnership agreement (although we would recommend one), and there is relatively limited regulation or public disclosure requirements. However, each Partner is subject to unlimited liability for all of the Partnership’s debts. Branch Office Setting up a branch office involves registering with the UK company registrar a UK place of business of a foreign company. It does not involve the creation of a separate UK legal entity, and the company will continue to be taxed and subject to regulation in its home jurisdiction. Constitutional documents, annual accounts, and details of officers require to be filed with the UK Company registrar (translated into English where necessary). Whilst a branch office is relatively simple to set up and administer, it may not satisfy suppliers and/or customers who require a UK entity to do business.
Scottish Limited Partnership (SLP) SLPs are a relatively niche structure commonly used in property investment transactions. SLPs are distinct legal entities and have both General Partners and Limited Partners who have unlimited and limited liability respectively. Limited partners must not be involved in the management of the firm and will lose their limited liability status if they become involved in the management (which may be as little as signing a contract on behalf of the SLP). The unlimited nature of a General Partners’ liability may be mitigated by appointing a private limited company as the General Partner. There are
Alan Kelly Partner, Corporate Finance
[email protected] 0131 248 2192
Real Estate in Scotland Having decided to establish a presence and operate in Scotland, a business will need premises from which to do so. In Scotland, there are two ways to acquire premises: purchase, where the business owns the premises following payment of a purchase price to the previous owner; and leasing, where the business has a right to occupy and use the premises for a stated period in return for the periodic payment of rent. Most often a business will choose to lease its premises. Businesses usually use a surveyor to source its premises and agree the commercial terms, but a solicitor will deal with the necessary due diligence and take the transaction through to its conclusion. As the business, whether buying or leasing, will incur quite significant costs in this process, often before a binding contract is in place, parties very often enter into a short exclusivity agreement for a limited period at the outset. Purchase There are two legal steps to a purchase. Firstly, a contract setting out the agreed terms is concluded between the seller’s and the purchaser’s solicitors, which is binding on the parties subject to any conditions in the contract. Secondly, about three or four weeks later completion occurs, when the price is paid in exchange for title to the premises, and the purchaser takes entry. Either as a condition of the contract or prior to an unconditional contract being concluded, a survey of the premises will be undertaken and the purchaser’s solicitor will examine the seller’s title to the property and investigate various local authority Following completion, a transfer tax (LBTT) will need to be paid and the purchaser’s title registered in the Land Register. Leasing There are also usually the same two steps to a leasing transaction. A contract is concluded, in this case with an agreed draft lease attached, and completion and entry follows. The terms of the lease will vary, but nowadays commercial leases tend to be for 15 years’ duration, perhaps with opportunities for the tenant to terminate early or extend the term at the end. Rent is generally paid four times a
Nick Jones Partner, Real Estate Energy
[email protected] 0131 248 2141
year, and will usually increase in some agreed way over the duration of the lease. The extent of what is being leased needs to be clearly defined, together with any common parts that the tenant will be allowed to use (often requiring the payment of a service charge), as well as the tenant’s repairing and other obligations. Breach of the tenant’s obligations can lead to termination of the lease by the landlord without compensation. Again, a survey and title due diligence will need to be undertaken, and LBTT paid and the lease registered (if it is for more than 20 years’ duration) after completion.
Tax in Scotland The majority of fiscal powers are currently reserved to the UK Government. Consequently, most of the tax law which applies in Scotland is UK law. HM Revenue & Customs (“HMRC”) collects and administers UK taxes. Certain tax raising powers have been devolved to the Scottish Parliament and there are at present two operational Scottish taxes – land and buildings transaction tax (“LBTT”) and Scottish landfill tax. In addition, Scotland has been granted power to implement its own air passenger duty and this should be introduced once certain state aid issues have been sorted. LBTT is very similar to stamp duty land tax, which applies in the rest of the UK (although Wales is soon to have its own version of this tax). LBTT is administered by Revenue Scotland, the new Scottish tax authority. LBTT applies on the acquisition of a land interest e.g. a leasehold interest, or outright ownership of a property. It is a progressive tax with rates between 0% and 3% for commercial properties and 0% and12% for residential properties. An additional rate of 3% applies where a residential property is acquired by a person who is not an individual, or an individual acquires as second residential property.
A business operating in Scotland which has employees will be required to deduct income tax at the appropriate rate from any payment made to those employees and account to HMRC for any tax so deducted through the pay as you earn (“PAYE”) system. The Scottish Rate of Income tax is collected by HMRC on behalf of the Scottish Parliament. The Scottish Parliament has no powers in relation to the application of corporation tax. This means that where a company is set up in Scotland, or an overseas company choses to set up a permanent establishment in Scotland, the profits of that company or permanent establishment will be subject to UK corporation tax. The UK also operates an indirect sales tax, known as value added tax (“VAT”). VAT is on supplies of goods or services which are made in the course or furtherance of a business. Different rates of VAT (from 0% to 20%) are applied to different types of supplies of goods and services. A business only becomes liable to charge VAT on the supplies which it makes where the value of those supplies is in excess of the VAT registration threshold, which is currently £85,000.
The Scottish Parliament also has the ability to set the rates and bands of income tax that apply to Scottish taxpayers. A Scottish taxpayer is (broadly) an individual who is resident in Scotland. The Scottish Income Tax Rate applies to the employment income, non-saving, dividend and property income of a Scottish taxpayer. It should be noted that at the present time the Scottish Parliament has no ability to decide what is and is not subject to income tax, this power continues to be held by the UK Government.
Ainsley MacLaren Partner, Tax
[email protected] 0131 248 2235
Family & Personal Law in Scotland If you are considering setting up a base in Scotland and relocating members of your team to get your new base established, there will be a number of personal and practical factors to consider. As a full-service law firm we are well placed to provide legal advice on both commercial and personal issues to consider when planning a move to Scotland. These can range from ensuring you have completed the correct Visa application, to ensuring you have the documents you need to open a new bank account. If you or a member of your team are planning to move with children there will be additional factors to consider such as access to our National Health Service and education system. Contact/Residence issues with children In some cases the individual planning to relocate to Scotland will have children from a previous relationship who will be moving with them. In such cases consent may be required from the other parent, or from the Court where the child or children are habitually resident. If the individual is relocating to Scotland and leaving children behind, they may be anxious about securing ongoing contact arrangements between them and their children. Our Family Law Specialists are experienced in dealing with international divorce and cases involving the relocation of children. As trained mediators and collaborative lawyers, we can also assist parties who are keen to avoid litigation and simply need some assistance in reaching an agreement with their former spouse or partner. Wills/Powers of Attorney Another factor to bear in mind when moving abroad is your continuing ability to deal with assets you’re leaving behind. In most cases, you will be advised to put in place Wills and Powers of Attorney in both the country you are leaving and in Scotland, to ensure your plans and wishes are respected if you are not available to deal with matters in person.
Marika Franceschi Partner, Family
[email protected] 0131 248 2122
We recognise that a smooth transition for those relocating can have a very positive impact on the initial stages of establishing business in a new location and we are happy to assist with practical as well as legal advice wherever we can.
Contact us Glasgow Capella 60 York Street Glasgow G2 8JX
Edinburgh Excel House 30 Semple Street Edinburgh EH3 8BL
Dundee River Court 5 West Victoria Dock Road Dundee DD1 3JT
t: +44 (0)141 303 1100
t: +44 (0)131 229 5046
t: +44 (0)1382 339 340
www.macroberts.com
Glasgow | Edinburgh | Dundee
