The deal means the new firm has £46 million in annual revenues and is over 30% larger by turnover than its nearest rival.

A broader and deeper range of services will now be available to clients thanks to the employment of over 250 solicitors across offices in Edinburgh and Glasgow.

Chris Harte, CEO of Morton Fraser MacRoberts, said: “We have been delighted by the strong and positive reaction from our people and our clients.

“Now the merger is complete, the time has come to move from theory to practice, and from promises to action. We are excited to join Scotland’s ‘Big Four’ and to create a new style of firm within the top tier.”

Neil Kennedy, COO of Morton Fraser MacRoberts, said: “I’m grateful to our teams for having worked so well together to complete this merger.

“It marks a step-change in our journey, and means that we can invest even more in our talent and use our greater scale to meet the evolving needs of our clients.”