Macdonald Henderson’s Head of Corporate, David Beveridge, has been featured in Insider Media’s panel of 14 leading Scottish corporate finance professionals, sharing his views on the deal market in Q2 2026.

As highlighted in the article, Scotland’s corporate finance market has remained resilient during the first half of 2026 despite ongoing economic and geopolitical uncertainty. Strong levels of private equity investment, continued cross-border interest and healthy availability of capital have helped sustain transaction activity across a range of sectors.

Commenting on current market conditions, David said:

“Q1 2026 saw another surge in Scottish M&A deals in the mid-cap market. The factors are varied and include the surge in retirement of business owners, sustained interest of Nordic, US and European buyers.

There is also the perception of significant macro-economic headwinds and geo-political risks leading many business owners to conclude that the ‘time is right’ to sell up.”

The article also identifies several key themes currently influencing the Scottish deal market, including strong activity in technology, life sciences, energy transition and professional services, alongside robust levels of private equity investment and international buyer interest.

While buyers remain increasingly selective, high-quality businesses with strong growth prospects, clear strategic value and experienced management teams continue to attract significant interest from investors and acquirers.

You can read the full article here:

Insider Media Article Link 

Our thanks to Insider Media, Stephen Emerson and all contributors for their insights into the Scottish corporate finance and M&A market.

If you are considering your next strategic move, whether that be a business sale, acquisition, succession plan or growth investment, please get in touch with David Beveridge or a member of our Corporate Team.