Sell your accountancy practice in Glasgow

We buy practices in Glasgow and across Scotland directly, and we work with your Scottish solicitor on the points that Scots law decides.

Book a confidential call

Glasgow and the central belt have a substantial base of independent accountancy practices, and a sale here is governed by Scotland’s own legal system. We buy practices across Glasgow, Edinburgh and central Scotland directly. The founders lead each purchase and keep it confidential, and we structure the deal around the exit you want, including how clients and staff are looked after through the transition.

Why sell directly to Practice Group?

Practice Group is the buyer and the decision-maker in one. A direct sale keeps the process confidential, carries no broker commission and follows your timetable. Our guide to broker vs direct covers the differences in full.

Scots law and tax points in a Scottish sale

A Scottish sale is governed by Scots law, and two tax points need attention. Raise these with your solicitor before you reach heads of terms.

Law governing the deal: Scots law governs the sale. Contract, property and lease rules have their own requirements, so use a Scottish solicitor.
Tax on transferring land or buildings: Land and Buildings Transaction Tax, collected by Revenue Scotland, applies if heritable property changes hands.
Tax on your sale proceeds: Capital Gains Tax applies UK-wide, with Business Asset Disposal Relief where it qualifies.
Your clients’ income tax: Scottish rates and bands apply to the non-savings, non-dividend income of Scottish taxpayers.

Capital Gains Tax is charged UK-wide, so our guide to tax when you sell your practice applies to a Scottish sale in full. The Scots law points need advice from your own Scottish solicitor, and what we say about them 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.

There are five stages: a confidential call, an indicative valuation range, light-touch due diligence, heads of terms, and completion followed by a protected handover. Valuation works the same way in Scotland as elsewhere in the UK. The price is a multiple of gross recurring fees (GRF), with profit set aside because owner pay distorts it, and our valuation guide puts general practice at broadly 0.8× to 1.2× GRF. Weaker firms sit lower, and high-quality fee blocks reach 1.3× or more.

Our commitments as a buyer

Work with your Scottish solicitor on the Scots law points
Keep your team and your client relationships in place
Bring in new systems at a pace your team can manage
Hold everything in confidence from the first conversation

To talk about selling your Glasgow or central Scotland practice, book a confidential call.

How a sale to us runs

Speak to us about a Scottish sale

You deal with the buyer directly, on a timetable you set.

Book a confidential call

Andy Jackson, co-founder

Helpful guides

Tax when you sellRead →How to sell your practiceRead →Heads of terms explainedRead →