Lorna McCaa > Dentons > Glasgow, Scotland > Lawyer Profile

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Lorna is a partner in the UK Tax team, and is a chartered tax advisor as well as a solicitor.  She has more than 18 years’ experience advising on the UK tax aspects of corporate and real estate transactions from a legal and tax planning perspective. This includes structuring commercial transactions and tax-efficient employee incentivization arrangements, advising on direct taxes, SDLT, LBTT, capital allowances and VAT. She is well positioned in the marketplace to advise on both Scottish taxes and the rest of UK taxes.

Lorna is an active member of the Tax Law Sub-Committee of the Law Society of Scotland, and the Scottish Property Federation Tax Committee. She is ranked Band 1 for Tax in Scotland by Chambers & Partners and ranked Tier 1 for Tax in Legal 500, and is recognized for providing a balance of being good on the technical tax detail but absolutely pragmatic and commercial in terms of ensuring clients’ objectives are met timeously.


Trained at Maclay Murray & Spens LLP and qualified into tax department in 2002, promoted to director in 2011, and partner in 2014 (becoming a partner in Dentons UK and Middle East LLP in 2017).


Chartered Institute of Taxation (qualified as CTA 2006). Current directorships:
Vindex Services Limited; Vindex Limited.


University of Glasgow (1999 LLB (hons)); Glasgow Graduate School of Law (2000 Dip LP).


Walking; reading; children’s activities.

Lawyer Rankings

Scotland > Corporate and commercial > Corporate tax

(Leading individuals)

Lorna McCaa –Dentons

As part of the wider firm’s UK practice, Dentons‘ Scottish tax team handles high-profile tax matters in Scotland and internationally. It is well placed to handle cross-border advisory and transactional work, and advises on tax issues concerning employees working remotely overseas. Glasgow’s Gwen Souter is a chartered accountant, who heads the team alongside the London-based Alex Thomas. Lorna McCaa is a member of the Tax Committee of the Law Society of Scotland and the Property Tax Committee of the Scottish Property Federation, and has considerable experience in handling the tax aspects of real estate and corporate transactions. Roddy Harrison left for Wright, Johnston & Mackenzie LLP in January 2021.