Glasgow and the Scottish central belt have a substantial base of independent accountancy practices, operating under Scotland’s own legal system. Owners here thinking about succession want a buyer who understands the market and will look after clients and staff through the transition. We buy practices across Glasgow, Edinburgh and central Scotland directly — confidentially, founder-led, and structured around what you want your exit to look like.
Why sell your practice directly
We’re a direct buyer, not a broker. You deal with the decision-maker, keep the process confidential, avoid broker commission, and shape the deal around your timeline rather than a broker’s calendar. There is no listing your practice around the market and no parade of tyre-kickers — just a grown-up, private conversation. The full comparison is in our guide to broker vs direct.
What is different about selling a practice in Scotland?
The commercial substance of a sale is the same on either side of the border. The legal wrapper is not, and a couple of tax points differ too. These are the ones worth raising with your solicitor early rather than discovering at heads of terms.
| England & Wales | Scotland | |
|---|---|---|
| Law governing the deal | English law | Scots law — contract, property and lease rules differ, so use a Scottish solicitor |
| Tax on transferring land or buildings | Stamp Duty Land Tax | Land and Buildings Transaction Tax, collected by Revenue Scotland — only in point if heritable property actually changes hands |
| Tax on your sale proceeds | Capital Gains Tax, with Business Asset Disposal Relief where it applies | Identical — Capital Gains Tax is reserved and applies UK-wide |
| Your clients’ income tax | UK rates and bands | Scottish rates and bands apply to non-savings, non-dividend income of Scottish taxpayers |
Because the tax on the sale itself is UK-wide, our guide to tax when you sell your practice applies to a Scottish sale in full. Take your own advice on the Scots law points — this page is general information, not tax or legal advice.
Where in Scotland do you buy?
Glasgow, Edinburgh, Paisley, East Kilbride, Hamilton, Motherwell, Stirling, Falkirk and Dunfermline, across Ayrshire, Lanarkshire, Renfrewshire, Dunbartonshire and Fife — and elsewhere in Scotland on the same terms.
How does the process work?
A confidential call, an indicative valuation range, light-touch due diligence, heads of terms, then completion and a protected handover. UK practices are usually valued on a multiple of gross recurring fees rather than profit, because owner-managed profit is distorted by how the owner pays themselves. Our valuation guide puts the range for general practice at broadly 0.8× to 1.2× GRF, with weaker firms below that and high-quality fee blocks attracting 1.3× or more.
Our promise as a buyer
- Respect the legacy you have built
- Protect the team — keep clients stable
- Improve systems without wrecking the culture
- Confidential from the very first conversation
If you own a practice in Glasgow or anywhere in central Scotland, a first conversation is confidential and commits you to nothing.
Ready for a confidential conversation?
Wherever your practice is, you deal directly with the buyer — confidentially, and on your timeline.
Book a confidential call