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Dentons has appointed Claire Armstrong to the newly-created role of Scotland managing partner. Working alongside office head for Glasgow Alison Bryce and office head for Edinburgh Kirsti Olson, she will drive forward the firm's strategy to be the leading international law firm in Scotland.

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Spain's exiled former king Juan Carlos has paid the country’s tax authority more than €4 million.

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KPMG is close to selling its restructuring arm to private equity firm HIG Europe as part of a deal that could see a former head of Deloitte run the newly separated business. HIG Europe is in exclusive talks to buy the Big Four firm's restructuring operation for about £400 million.

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