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Lorna McCaa

Work 0330 222 1868

Work Department



Tax partner advising on tax aspects of corporate and real estate transactions and employee incentives, and in the business and family wealth sector. Practice includes both tax planning advice and legal drafting and negotiation.
Recent deals include Aberdeen Asset Management PLC's £11 billion recommended all share merger with Standard Life PLC, and Edrington Group subsidiary Highland Distillers' acquisition of The Glenrothes Speyside Single Malt Scotch whisky from Berry Bros. & Rudd Limited. Lorna also acted for M&G Real Estate in the acquisition of Fort Kinnaird Retail Park in Edinburgh for £334.5 million through a 50/50 joint venture with British Land, and advised FreeAgent Holdings PLC on its £10.7 million placing and admission to AIM, marking the first instance of equity raised through crowd funding being listed on the AIM marketplace. She went on to advise FreeAgent Holdings PLC on its subsequent takeover by RBS.


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.

Scotland: Corporate and commercial

Corporate tax

Within: Next generation lawyers

Lorna McCaa - Dentons

Within: Corporate tax

Dentons' first-rate credentials in the corporate tax arena are underlined by its ability to deliver advice through a combination of chartered tax advisers, accountants and lawyers. Gwen Souter, who has previous experience of serving as a director at Deloitte, is knowledgeable about international taxation and she assists clients with M&A-related tax issues, among other matters. Lorna McCaa, who is both a senior lawyer and chartered tax adviser, is a go-to for advice on employee incentives. Alastair MacLeod is primarily based in London, but spends a significant portion of time in Edinburgh. In 2017, Souter and MacLeod were among the advisers to PRS REIT Plc on its admission to the specialist fund segment of the London Stock Exchange, and also worked with the corporate team on the launch of Downing Strategic Micro-Cap Investment Trust Plc. Another highlight saw McCaa assist Highland Distillers with the tax aspects of its acquisition of the Glenrothes premium Scotch single malt whisky brand and stocks of Glenrothes whisky from Berry Bros & Rudd.

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