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"MS & B" doesn't appear to have been registered with the Assay Office.
See http://incorporationofgoldsmiths.co.uk" onclick="window.open(this.href);return false;
Hope someone can at least let you know the pattern of the spoon.
This pattern appears on page 135 of Ian Pickford's "Silver Flatware" figure 203 - no name but simply described as "Scottish King's Shape Rococco End" and the examples illustrated by RG&S with die-struck crests.
I have a basting spoon in this pattern, and also four dessert spoons, the dessert spoons also with die-struck crests.
All are by Robert Gray and Sons, and given the complexity (and cost) of double-struck dies for this, I would tend to assume they would be the makers, and your mark must be a retailer ???
Thank you for that, Stewart.
I also have a soup ladle in this pattern, but made (or retailed) by Andrew Allison. Both it and the basting spoon are single struck.