Marina Harper

Most significantly, it repealed section 49 of the Legal Services (Scotland) Act 2010, which had restricted law firm ownership to solicitors. This shift is not just technical. It represents a fundamental change in how legal services in Scotland might be delivered, owned, and financed.

By removing the requirement for solicitor ownership, the Act paved the way for Alternative Business Structures (ABSs), enabling external investment, new models of ownership, and greater collaboration between lawyers and non-lawyer professionals.

In principle, this opens the door to innovation, succession planning for traditional firms, and access to fresh capital.

However, just as momentum began to build, the brakes have been hit. The Law Society of Scotland has confirmed that all work on implementing the ABS framework has been postponed for two years. For those of us who have been watching developments closely, this announcement was nothing short of astonishing. The idea of ABSs in Scotland has been circulating for more than 15 years. To be told now that more time is needed, even after legislation has passed, risks undermining confidence in the pace of reform.

For many firms, the delay is more than an inconvenience; it complicates strategic planning. Investors and would-be partners who had been preparing for change are left in limbo. The market finds itself back in a holding pattern after bracing itself for a period of transformation.

The introduction of ABSs is not simply about new corporate structures, but the ability of the Scottish profession to remain competitive, both domestically and internationally. Other jurisdictions have long since embraced ABS models. England and Wales, for example, introduced them in 2011, and many firms south of the border have already benefitted from fresh capital investment, modernised ways of working and in turn improved customer outcomes.

Without similar opportunities, there is a risk that Scottish firms fall behind. At Minster Law Scotland, we believe that the correct response to this delay is not frustration but strategic patience. The legislative wheels may be turning slowly, but the direction of travel is clear. ABSs will eventually form part of the Scottish legal landscape, and when that moment comes, those firms that have prepared thoughtfully will be best placed to seize the opportunities on offer.

But preparation means more than waiting. It involves taking practical steps now to ensure ABS readiness. That includes building strong partnerships with like-minded organisations, continuing to invest in talent, and maintaining a forward-looking approach to technology. These foundations will enable us to adapt quickly once the new framework is finally enacted.

Yes, the delay is frustrating, particularly given the years of consultation and debate already invested. But transformation is coming. The Scottish legal market is on the brink of change, even if the timeline has stretched further than anyone expected.

Marina Harper is executive director at Minster Law Scotland