Macfarlanes and Burness Paull advised Dobbies Garden Centres, the UK’s largest operator of garden centres, on its restructuring plan (RP) under Part 26A of the Companies Act 2006 (CA 2006), which was approved by Lord Braid in the Court of Session in Scotland on 9 December 2024. A RP is a procedure pursuant to which a company in financial difficulty can make a compromise or arrangement with its creditors to eliminate, reduce, prevent, or mitigate the effect of its financial difficulties. Such compromises and arrangements can take a variety of forms, including amendments and extensions of debt, debt for equity swaps and amendments to the terms of, and compromise of rent payable under, leases and other property-related liabilities. The RP process was introduced during the coronavirus (COVID-19) pandemic in 2020 to provide a new restructuring tool in the UK. While there is a great deal of similarity between the regime for RPs and