Scots law is a unique legal system with an ancient basis in Roman law. Grounded in uncodified civil law dating back to the Corpus Juris Civilis, it also features elements of common law with medieval sources. Thus Scotland has a pluralistic, or 'mixed', legal system, of which South Africa law is comparable, and, to a lesser degree, the partly codified pluralistic systems of Louisiana and Quebec.

Since the Acts of Union, in 1707, it has shared a legislature with the rest of the United Kingdom. Scotland retained a fundamentally different legal system from that of England and Wales, but the Union brought English influence on Scots law. In recent years, Scots law has also been affected by European law under the Treaty of Rome, the requirements of the European Convention on Human Rights (entered into by members of the Council of Europe) and the establishment of the Scottish Parliament which may pass legislation within its areas of legislative competence as detailed by the Scotland Act 1998.

Although there are many substantial differences between Scots law, English law and Northern Ireland law, much of the law is also similar, for example, Commercial law is similar throughout all jurisdictions in the United Kingdom, as is Employment Law. Different terminology is often used for the same concepts, for example, arbiters are called arbitrators in England. Another example would be the third verdict available to judges and juries (which consist of 15 members) in criminal cases: 'not proven'. The age of legal capacity under Scots law is 16, whereas under English law it is 18.