The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

MacRoberts LLP

EXCEL HOUSE, 30 SEMPLE STREET, EDINBURGH, EH3 8BL, SCOTLAND
Tel:
Work 0131 229 5046
Fax:
Fax 0131 229 0849
DX:
207 EDINBURGH
Email:
Web:
www.macroberts.com
Dundee, Edinburgh, Glasgow

Ainsley MacLaren

Tel:
Work 0131 248 2235
Email:
MacRoberts LLP

Work Department

Corporate Tax, Share Schemes and Incentives

Position

Partner

Career

Ainsley advises on transactional tax matters, and regularly advises clients on a range of taxes, including VAT and stamp duty land tax/land and buildings transaction tax as well as on share schemes and cash-based incentives.

She is a Chartered Tax Adviser and sits on the Tax Committees of both the Law Society of Scotland and the Scottish Property Federation. She is also a member of the Stamp Taxes Practitioners’ Group.

Education

University of Glasgow
Diploma in Legal Practice
1994-1995

University of Glasgow
LLB (Hons)
1990-1994


Scotland: Corporate and commercial

Corporate tax

Within: Leading individuals

Ainsley MacLaren - MacRoberts LLP

Within: Corporate tax

MacRoberts LLP's practice advises on tax issues relating to property transactions, employee share schemes, entrepreneur’s relief and substantial shareholdings relief. The team has recently increased the number of charities on its client roster, advising on tax relating to mergers and other day-to-day issues such as the VAT status of grant income. Ainsley MacLaren  - 'an absolute go-to expert' - is a solicitor and a chartered tax adviser, advising solely on tax matters, while also sitting on the Law Society of Scotland’s tax sub-committee.

[back to top]


Back to index

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • DO FIDIC RULE APPLY IN CONSTRUCTION CONTRACTS IN UAE?

    Since a very long time, FIDIC (The International Federation of Consulting Engineers) is commonly used a standard for international construction and engineering contracts and is very frequently used in UAE. It mainly governs the construction works within the country and in GCC. 
  • CommuniquĂ© on Equity Crowdfunding Is Officially Published

    By way of background, in January 2019, the Capital Markets Board (“ CMB ”) had issued an announcement on its website on the Draft CommuniquĂ© on Equity Crowdfunding [1] . The CMB has now officially published the CommuniquĂ© on Crowdfunding No. III-35/A (“ CommuniquĂ© ”), on October 3, 2019. The CommuniquĂ© entered into force as of October 3, 2019.
  • Beneficial Ownership Concept new interpretation from the Russian federal tax service

    The recent interpretative letter issued by the Russian Federal Tax Services (“FTS”) on 08th August 2019, has provided further guidance as to the application of the Beneficial Ownership Concept, further to the letter initially provided on the 12th of April 2018 which adopted a strict approach of the concept. 
  • Cyprus and Netherlands Double Tax Treaty Update

    Cyprus has concluded the negotiations for the avoidance of double taxation with the Netherlands. The double tax treaty was agreed at technocratic level in Hague. It is expected to be signed by the end of 2019 or early in 2020.
  • Vacancy - Senior Corporate Lawyer

    The Senior Corporate Lawyer, who will be reporting to Partners, will be working with both the firm’s legal team as well as the financial services team. The successful candidate will be requested to show initiative, take on certain responsibilities within the firm, work in a multinational environment and will immediately be given the opportunity to further advance their career within the law firm.
  • CJEU RULED ON THE APPLICATION OF THE BENEFICIAL OWNERSHIP CONCEPT

    The judgment of the Court of Justice of the European Union (CJEU) on February 26, 2019, in the “Danish Beneficial Ownership Cases”, can be perceived as a landmark on the interpretation of the Beneficial Ownership concept under the Interest and Royalties Directive (IRD) and the Parent-Subsidiary Directive (PSD).
  • Court of Justice rules on source of income for Derivative Residence applications

    On 2 October 2019, the Court of Justice delivered its judgment in Bajratari v Secretary of State for the Home Department (Directive 2004/38/EC) Case C-93/18 which concerns Chen applications and the source of funds for self-sufficiency. 
  • End of the ‘centre of life test’ in Surinder Singh cases?

    In the recent case of  ZA (Reg 9. EEA Regs; abuse of rights) Afghanistan   [2019] UKUT 281 (IAC ), the Upper Tribunal found that there is no basis in EU law for the centre of life test, as set out in Regulation 9(3)(a) of the Immigration (European Economic Area) Regulations 2016 (the “Regulations”). It further found that it is not to be applied when Judges assess  Surinder Singh  cases that appear before them.
  • ITALIAN RULES ON JOINT VENTURES IN PUBLIC PROCUREMENT AND CONCESSIONS

    Italian rules on jointventures concerning public procurement and concession contracts are set out inlight of the European legal framework provided for in Directive 2014/23/EU and 2014/24/EU of the European Parliament and of the Council. The European rules aim to ensurethe best use of public money so that EU citizens benefit from strategicinvestments and services at fair prices. In this context, public procurementand concessions represent key instruments that need to be regulated and standardisedin order to ensure free movement of goods, freedom of establishment and freedomto provide services.
  • Terms of employment as a sole representative

    In this article we examine the working arrangements of sole representatives, looking at the terms and conditions of employment that the Home Office will expect a sole representative to have in order to qualify as a representative of an overseas business.