Coronavirus advice for business & individuals
Our offices remain closed but we are here to help Scotland get moving.
While our offices remain closed, in line with the current government advice, our teams continue to work remotely and are available on direct dial/mobile/email and video call including Whatsapp, Zoom and Facetime. Find out below how we can help you and your business as the country works to recover from the impact of Covid-19.
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As Scotland and the UK continue to deal with the impact of COVID-19 on businesses, organisations and individuals, those operating in all sectors face difficulties, financial and otherwise. To help you deal with these issues, big and small, Harper Macleod's teams of specialist professional advisers are ready, willing and able to assist.
If you or your business needs assistance, please don't hesitate to get in touch with a member of our team.
You can find more information and contact details below as well as viewing our Coronavirus legal updates.
We are here to help you when you need it.

Coronavirus: key areas where our lawyers can help
We can provide advice on agreements between lenders and borrowers to restructure and/or waive loan terms (including financial covenants), the introduction of short term payment holidays and additional working capital funding solutions.
Key contact
Find out more on our Banking and Finance page or contact Tony Cameron on:
Tony has significant experience in acting for both lenders and borrowers in a wide range of transactions including acquisition finance, real estate finance, project finance, housing finance, asset finance, working capital solutions and restructuring/refinancing. View full profile.
It is likely that in some situations, full performance of commercial contracts may not be possible.
Where performance by you or your supplier is at risk, whether or not that will result in an actual breach by you or your supplier of contractual obligations will depend upon the contract terms. There may be references to "force majeure", giving contract parties a basis to delay performance, but there is no statutory definition of this and so how it applies will depend upon the specific contract terms.
If you are concerned about such issues we can review contracts to assess the likelihood of non-performance giving rise to future claims against your business or your ability to enforce contract terms against third parties. This may help you assess which contracts to prioritise.
Where insurance is involved, whether a valid claim can be made may depend upon when steps are taken by you and in particular whether your action is taken on commercial grounds or legal grounds, which may be linked to Government or other regulation being implemented and not just issued as guidance or recommendation. If it does not affect you adversely, you may therefore wish to hold back on taking some action and we can advise what steps can be taken.
Key contact
Find out more on our Business law and contracts page or contact Scott Kerr on:
Scott is experienced in advising clients on a range of commercial contracts, including distribution, agency and franchise contracts (both in the UK and worldwide). Accredited as a specialist in intellectual property law by the Law Society of Scotland, he also advises widely on the registration and exploitation of intellectual property rights and related contracts, including web-based documentation.
Whatever the issue he is addressing, his focus is on achieving a simple and practical solution taking account of the commercial requirements of his client. View full profile.
In relation to your commercial real estate in Scotland, consider the timescales and deadlines that are set out in your contracts for purchase or sale or in your leases, whether as landlord or tenant. If there is an expiry date, a deadline for service of a written notice or another event that has a fixed deadline, you must ensure that you are aware of all the steps that require to be taken to comply with the stipulated requirements.
In certain instances, there will be specific requirements on the form of notice to be served, who serves it, where it is served and when it must be served. A failure to adhere to any of these requirements is likely to render the notice invalid and may have unwelcome consequences and, you should be aware that the deadline for serving a notice to terminate or quit at the contractual expiry date set out in a Scottish lease will not usually be specified in the lease document itself.
If such a notice is not timeously served then the relevant lease could continue on the same terms and conditions for another year notwithstanding the contractual expiry date.
Key contact
Find out more on our Commercial property page or contact John Meehan on:
John is recognised as a "Leader in the Field" in both Commercial Property and Real Estate by Chambers UK Guide to the Legal Profession and a "Recommended Lawyer" in Commercial Property and Real Estate by The Legal 500. View full profile.
The impact of COVID-19 is such that all employers were forced to look at how best to protect their business interests and their workforce.
The construction sector was particularly affected by the impacts of the pandemic.
Whilst health and safety of those working on site will be the principal concern, necessary safety measures will have financial impacts where progress of works will be inevitably interrupted and/or delayed. For employers, a delayed completion date can mean loss of income from completed projects and increased finance costs against which they will normally provide for payment of liquidated damages. Contractors will on the other hand incur direct costs for a prolonged period of applying their resources and incurring site overheads which they will look to recover by way of loss and expense claims.
Which party bears the risk of these delays and the contractual position for recovery of these costs will be of crucial importance to businesses going forward for recovery. Understanding what your contractual rights are and the contractual procedures to protect these is critical (e.g. where the provisions are made conditional upon service of notices).
If you have any concerns about health & safety, business continuity or whether you could be exposed to liquidated damages or loss and expense claims because of COVID-19, we are on hand to help you understand the extent of the risk - and to understand what your options could be to limit this risk.
Key contact
Find out more on our Construction and engineering page or contact Michael Conroy on:
Chambers UK Guide to the Legal Profession lists Michael as a "Leader in the Field" in Construction Law, where he has been recognised for his years of experience in contentious and non-contentious construction matters. View full profile.
No matter the sector you operate in, we get to know your business, immersing ourselves in your world and developing longstanding relationships which allow us to provide proactive solutions to complex business issues. We have continued to work with our clients throughout the pandemic, helping them to successfully adjust and deal with changing circumstances.
Key contact
Find out more on our corporate law page or contact Paula Skinner on:
Paula is recommended as a "Leader in the Field" in corporate law in Scotland where she is described as having "a particular specialism in advising start-ups, entrepreneurs and investors." She is recognised for her expertise in crowdfunding, and a market insider reports: "There are no gaps in her knowledge or understanding of the market." (Chambers UK). The Legal 500 regards her as a "Next Generation Partner" and The Law magazine listed her in the Hot 100 of Lawyers for 2015 across the UK (the only lawyer from a Scottish firm to be listed). View full profile.
The Scottish Courts and Tribunal Service has been impacted by the restrictions imposed by Government in relation to the pandemic. For ongoing actions, unless and until the process catches up with the restrictions, obligations to lodge and intimate documents will continue to apply.
We can assist you in ensuring that you meet all formal requirements of litigation across all of Scotland's courts and tribunals.
Key contact
Find out more on our Dispute resolution page or contact Andrew Upton on:
m: 07817762214
Andrew advises clients across both public and private sectors in relation to all litigious matters. His experience incorporates litigation at Sheriff Court and Court of Session level, principally contractual and property disputes, as well as actions at both the Scottish Land Court and the Lands Tribunal for Scotland.
Andrew regularly represents clients in the Sheriff Courts throughout Scotland, including Commercial Actions, and at the Lands Tribunal for Scotland and Scottish Land Court. View full profile.
In order to give your business the breathing space it may require, we can assist with obtaining moratorium from action by creditors (including HMRC) through binding agreement or by the use of statutory moratorium processes.
Key contact
Find out more on our Restructuring and insolvency page or contact Gordon Hollerin on:
Gordon has over 25 years' restructuring, corporate recovery and insolvency experience. He advises banks and financial institutions, administrators and liquidators in large scale restructuring and insolvency assignments and supports some of the world’s top banks and financial institutions. View full profile.
The restrictions brought on by the pandemic may have affected the ability to recover invoice debt and separately may present you with difficulty meeting your own obligations.
Where debt payment and debt recovery is likely to be difficult, early intervention is always recommended.
We would be happy to discuss debt issues which you have. We can present solutions for early intervention for debt recovery or alternatively to assist in discussions around the management of debt that you have.
In addition, if there are concerns about debtors of yours going out of business, we can assist with early action to secure assets of that business to assist with the payment of your indebtedness.
Key contact
Find out more on our Debt recovery page or contact Andrew Hunter on:
Andrew is a Partner in the Insolvency team, who won the prestigious "Insolvency Team of the Year" award at the Law Awards of Scotland 2012 and “Regional Insolvency Team of Year” at the 2014 Insolvency and Rescue Awards. His role involves providing advice to clients on debt recovery and insolvency matters, both at personal and corporate level. View full profile.
The widespread impact of COVID-19 on workplaces has led to employers having to handle a significant variety of issues, including supporting business continuity such as: health & safety measures for staff; homeworking and care for dependents; restricting travel; pay for those self-isolating.
There are also business sustainability measures including: reducing workforce size temporarily or permanently; imposing changes to remuneration or benefit provision, or taking other measures including restructuring pay arrangements over time.
Decisions can't be safely taken based on status, service or ability without risks arising, due to protections to part-time staff, to the ability to challenge employment status and the protections that flow from the Equality Act. Service contract cancellation can also give rise to difficulties under business cessation and transfer laws.
With employers dealing with significant uncertainty, a prudent approach to forecasting may help and we can provide advice on how to mitigate the risks. If COVID-19 passes but significant steps have had to be taken, employers need to avoid having a legacy of claims arising from taking the right action, but in the wrong way.
Key contact
Find out more on our Employment law for employers page or contact Bruce Caldow on:
Bruce specialises in employment law and heads the firm's employment law practice. He advises in relation to both contentious and non-contentious matters and acts primarily for employers along with executive and senior-level employees before the Employment Tribunals and Employment Appeal Tribunal. View full profile.
There is no disputing that we are all currently in uncharted waters. Franchising has always been a giving industry and our need to support and learn from each other, especially in relation to our duties to our employees, our franchisees, our suppliers and our customers as well as other stakeholders in our businesses, is greater than ever.
Keen to play our part, together with Platinum Wave consultancy and others , we have formed a group called the Franchise Advisory Board. We have held regular conference calls to give essential business guidance and advice and to share your thoughts and initiatives with each other in this unprecedented business climate.
We can provide guidance on the following pertinent issues:
- What are my duties and obligations as both a Franchisor and as an employer?
- How do I approach contractual disputes and force majeure clauses?
- What can I do in relation to Business Continuity and can I invoke a business interruption claim in my insurance policy?
- How far should I go to support my franchisees – finance, stock, payment holidays, staffing?
- Importance of strong leadership
- Contingency planning – supply chains, staffing policies, working hours, offering reduced or deferred services
Please email David Kaye for more information.
Listen to People in Franchising Podcast
Listen to People in Franchising is brought to you by Suzie McCafferty, CEO at Platinum Wave Franchising and our very own Retail and Franchising Specialist David Kaye. People in Franchising brings together guests from across the franchising community to discuss the latest news and developments in our industry whilst sharing our insights and advice for franchisors, franchisees, entrepreneurs and the wider business world. Now more than ever, we need to come together as a community and build on the already outstanding support network in the franchising industry.
Key contact
Find out more on our Franchising law page or contact David Kaye on:
David is an affiliate member of the British Franchise Association (BFA) and acts as legal advisor to the BFA Franchise Group in Scotland. He was the first Scottish Lawyer recognised as a 'Qualified Franchise Professional' by the BFA. View full profile.
Our Public Sector team is one of Scotland’s leading practices, acting for a wide range of Scottish and UK public authorities as well as those in the private sector who interact with the public sector.
We provide clients with a full range of legal, regulatory, strategic and commercial advice, helping them to deliver services in an increasingly challenging environment.
Key contact
Find out more on our Housing or Public sector pages or contact Derek Hogg on:
Derek acts on behalf of many registered social landlords (RSLs), local authorities and other public bodies in Scotland with particular emphasis on governance, regulatory and constitutional advice and property and funding work. Derek regularly advises clients in relation to governance and constitutional matters, the application of legislative developments and the development and implementation of policy, as well as general advisory work. View full profile.
Harper Macleod’s Insurance team is one of Scotland’s leading insurance practices, providing a specialist, one-stop service to meet the needs of every client.
Headed by Partner Elizabeth Mitchell, our substantial team also has the skills to deal with pursuing or defending all aspects of claims, including employers’ liability, public liability and road traffic claims.
Key Contact
Find out more on our insurance services page or contact Elizabeth Mitchell on:
Elizabeth is an experienced commercial litigator, who has run cases in all areas of contentious insurance law, from road traffic pursuer and defender claims to general personal injury, employment, professional negligence, medical negligence, contractual disputes and home right claims. In addition, the department also handles Public, Occupier's and Employer's Liability claims.
Elizabeth leads a team that has a large portfolio of insurance clients/companies dealing with various types of claims.
The Legal 500 lists Elizabeth as a "Recommended Lawyer" in Medical Negligence and Personal Injury for defender and pursuers. View full profile.
Our lawyers provide the full range of services that you and your family will require at every stage of your personal and professional lives. We have trusted advisers on a full range of personal, legal and financial issues to individuals and families across Scotland. Our main focus is to help you acquire, manage, safeguard and pass on your family wealth, and to help guide you through any difficulties that you and your family may face.
We have solicitors and offices across the country, with our people working from home and ready to help in person or over the phone or on a zoom call.
We can provide the assistance you need to protect your assets and your loved ones. This will allow you to put your mind at ease, knowing everything is in hand.
Key Contact
Find out more on our making a will, power of attorney or our individuals and families pages or contact Pamela Niven on:
Pamela has a wealth of experience in all aspects of private client work, having worked in this area for over 20 years. She has a particular interest in will drafting, estate administration and estate planning, including considering matters relating to Income Tax, Capital Gains Tax and Inheritance Tax. She has expertise in all aspects of Trusts, including lifetime Discretionary Trusts, Trusts in relation to pension and death in service benefits, and Will Trusts and is very involved in dealing with matters relating to the administration of an individual’s affairs, particularly involving the implementation of financial and welfare Powers of Attorney.
Pamela is recognised as a "Leader in the Field" in Private Wealth Law by Chambers UK Guide to the Legal Profession and a "Recommended Lawyer" in Personal Tax, Trusts & Executries by The Legal 500. View full profile.
Pubs, clubs, restaurants and non-essential retail have been particularly affected by the restrictions brought on by the pandemic.
Operators that they should give careful consideration to all policies of business insurance to ascertain whether or not they are covered for losses that they have incurred.
We can also provide tailored advice around the various Government schemes in place to safeguard employment, such as the Coronavirus Job Retention Scheme.
We can also provide advice in relation to changes to licensing laws.
Key contact
Find out more on our Licensing page or contact Andrew Hunter on:
Andrew is the lead partner of the Licensing team and is accredited by the Law Society of Scotland as a specialist in licensing law. He is the principal contact for the firm's liquor licensing clients, which include Belhaven Brewery Company Limited, Lidl UK GmbH and BP Oil UK Limited. View full profile.
What happens if a partner becomes ill or dies?
What happens to their share of the partnership business in such circumstances?
Illness is only mentioned once in the Partnership Act 1890 - that partners can apply to the court to have a partnership dissolved when a partner is incapable of performing his duties. Such incapacity has to be permanent and not temporary, and so a (hopefully) short bout of illness will not affect the ill partner's position as a partner.
On death, though, the default rule under the Partnership Act 1890 is that the partnership is dissolved. Commonly, the remaining partners would carry on business as usual and do so by using the capital or assets of the deceased partner. In such circumstances the remedy for the beneficiaries of the deceased partner would be a settlement of accounting which is only a monetary remedy – importantly, the beneficiaries of the deceased partner have no right to be a partner themselves.
However this default rule is subject to agreement of the partners and therefore it is open to the partners to set out what happens on death in a partnership agreement e.g. it could be that the beneficiaries would become a partner and take on the share of the deceased partner so that no monetary amount is paid out, or the agreement could set out now how the monetary amount is calculated and how it is paid (e.g. in one lump sum or in payments to help the cashflow of the partnership).
Another important factor is if the partnership has heritable property, whether the property should be revalued so that the deceased partner's beneficiaries would receive a share reflecting the property's true market value.
Key contact
Find out more on our Partnership law page or contact Stephen Chan.
Stephen has a wide range of experience in corporate and corporate finance work, including mergers and acquisitions, management buy-outs, private equity, joint ventures and public offerings. He has been recommended by Legal 500 2018 and has been described as "detailed-oriented and focused" and "very commercial". Stephen is the Legal Secretary to the Edinburgh Comedy Awards and also previously acted as Company Secretary to two PLCs. View full profile.
Planning and environmental issues have become increasingly complex and ever more subject to dispute and challenges in the wake of the current situation.
Our specialist team of lawyers, with more than 20 years’ experience advising on all aspects of planning and environmental law, can guide you through that landscape.
We operate across both the public and private sectors, advising clients ranging from planning authorities, regulatory bodies, advisory bodies and developers of renewable energy, commercial, industrial and residential projects.
Key contact
Find out more on our Planning and Environmental page or contact Peter Ferguson on:
Peter specialises in planning and environmental law and he advises a range of stakeholders, including planning authorities, regulators, statutory consultees, developers, objectors, landowners and funders. His workload is a broad mix of advocacy, advisory and transactional work. View full profile.
In order to give your business the breathing space it may require, we can assist with obtaining moratorium from action by creditors (including HMRC) through binding agreement or by the use of statutory moratorium processes.
Key contact
Find out more on our Restructuring and insolvency page or contact Gordon Hollerin on:
Gordon has over 25 years' restructuring, corporate recovery and insolvency experience. He advises banks and financial institutions, administrators and liquidators in large scale restructuring and insolvency assignments and supports some of the world’s top banks and financial institutions. View full profile.
Our Modern Rural Economy team are specialist advisers to businesses and individuals throughout the country. Harper Macleod has a unique footprint in Scotland, with a permanent presence in Inverness, Lerwick, Elgin and Thurso as well as in Glasgow and Edinburgh.
We advise rural businesses and organisations of all types and size, including some of the country’s leading rural sector bodies. Our full-service offering allows us to advise far beyond the scope of the ‘traditional’ rural solicitor in key areas including:
Key contact
Find out more on our Rural Economy pages or contact Graeme Nisbet on:
Graeme is Head of our Rural Team and Project Partner for a number of the firm's key clients including Forestry and Land Scotland (FLS), Scottish Natural Heritage (SNH). He and his Rural Team are not only specialists in the law but have a deep understanding of the commercial opportunities which arise in Scotland's thriving modern rural communities – acting for many agricultural businesses and estate owners. View full profile.
We have been a supporter of Scottish EDGE since it launched in 2012. To help deal with the impact of COVID-19 we have a free telephone helpline for all Scottish EDGE alumni. You can access Covid-19 help by emailing our team with some background information to arrange a call.
- Freephone: 0141 226 8567
- Email: [email protected]
Key contact
Find out more on our corporate law page or contact Paula Skinner on:
Paula is recommended as a "Leader in the Field" in corporate law in Scotland where she is described as having "a particular specialism in advising start-ups, entrepreneurs and investors." She is recognised for her expertise in crowdfunding, and a market insider reports: "There are no gaps in her knowledge or understanding of the market." (Chambers UK). The Legal 500 regards her as a "Next Generation Partner" and The Law magazine listed her in the Hot 100 of Lawyers for 2015 across the UK (the only lawyer from a Scottish firm to be listed). View full profile.
Sport has had to adapt to the challenges posed by COVID-19, with all governing bodies, clubs and teams impacted. The ban on mass gatherings prevents the staging of events, but the questions as to what to do, whether to postpone, refund or replace, arise and sound advice is needed on the obligations incumbent on organisers.
People in sport may have different employment status designations to their relationships, but significant care needs to be exercised in making decisions when relationship status can be challenged and give rise to problems. Participation in leagues or events will be governed by rules, and laws will apply, making decisions on cancellation or withdrawal difficult, and potentially actionable.
Ticketing, hospitality, marketing and commercial stakeholder arrangements are all significant commercial arrangements that have multiple difficulties, not to mention multiple interested parties, all seeking reassurance.
Arrangements for staging, participating or withdrawing from sporting competitions planned in the months ahead will also need to be reviewed, and advice taken, to safely respond to the challenges faced.
Key contact
Find out more on our Sports law page or contact Bruce Caldow on:
Bruce leads the firm’s sports law practice. In this role Bruce advises the firm’s many sports clients in relation to regulatory, disciplinary and governance matters. Clients include the Scottish Rugby Union, for whom Bruce is the national team's lawyer, sportscotland, Scottish Swimming and Scottish Gymnastics Association.
Contact our specialist team
Call us for free on 0330 159 5555 or complete our online form below for legal advice or to arrange a call back.
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