Pensions analysis: The Court of Session in Scotland has confirmed that where a business is transferred from one partnership to another, but continues to trade to the outside world as the same entity, there is a legal presumption under Scottish law that the liabilities of the old partnership transfer with the business to the new one. This decision is the latest judgment supporting the Trustees of the Scottish Solicitors' Staff Pension Fund (the ‘Fund’) in their recovery of pension contributions due by law firms which employed members of the Fund. The defenders, Marshall Ross & Munro (MRM), had previously successfully argued at first instance that MRM was, in fact, a series of distinct partnerships, with any liability of one partnership to the Fund dying when that partnership ceased to exist (ie when a partner joined or left). The defenders therefore argued that the firm known as MRM, which the pursuers had sued, was not the same firm on which liability fell. Frances Ennis, senior associate at Pinsent Masons, who acted for the Trustees, sheds further light on the decision.