Shonagh MacDonald

Shonagh is a Chartered Tax Advisor and is a member of our Personal Tax Team.  She joined the tax department as a trainee and now has over 6 years’ experience working in the private client sector.

Shonagh assists in day to day personal tax compliance and tax planning matters.

Hamish McCallum

Hamish is a member of the Audit and Assurance Department, where he has gained experience in a number of sectors, since joining the firm over 6 years ago. Hamish mainly works with charities now, and is a part of the C+T Charities Group, which has helped develop his technical expertise further, helping clients in the sector with governance and other issues.

Daniel Braidwood

Daniel is a member of the Accounts and Business Support team, specialising in management reporting as well as cloud software and digital transformation. Having been an advocate for cloud adoption from an early stage, he is keen to help clients make the flow of information efficient and accurate, ensuring they have up to date information about their business.

Daniel has 9 years experience working regularly with small businesses, developing and maintaining strong relationships along the way.

He is also a Xero adviser – details of Daniel’s specialisms can be found here –

Chloe Easton

Chloe is a member of our Personal Tax Team and is ATT qualified. She joined the tax department as a Trainee in July 2015 and now has over 5 years of experience working in the private client sector. Chloe works on personal tax compliance and a range of personal tax planning matters on a day-to-day basis.

Eilidh Hobbs

Eilidh is a member of our Entrepreneurial Taxes team and is ACCA qualified. She has over 3 years’ experience preparing R&D claims for companies across a range of sectors. She has a particular focus on the Tech industry, having previously worked at Edinburgh-based fintech success story FreeAgent.

As well as her involvement in R&D tax relief, Eilidh works on a range of other entrepreneurial taxes and corporation tax compliance on a day-to-day basis.

By Eilidh:

Raising standards in the tax advice market – how do you choose a tax adviser?

Key points from a recent case about Research and Development tax relief

Research & Development tax relief: common mistakes we see on claims already submitted to HMRC

How can R&D tax relief help cashflow during the recession?

Carol Flockhart

Carol is the Managing Partner of Chiene + Tait. She started her accountancy career at Chiene + Tait as a CA trainee in August 1994. Since her traineeship, Carol has worked through the ranks providing business support and payroll advice to a range of clients, rising to the role of Director in October 2008 and to partner in April 2011.

As Managing Partner, Carol leads the Firm’s administrative and operational functions. She also leads our Payroll department.

Calum Swann

Calum has worked with Chiene + Tait since October 2015, initially joining the Audit Department where he completed his Chartered Accountancy qualification.

In August 2019 he joined Personal Tax after getting a taste for the department from an internal secondment. He is currently working his way through the Chartered Taxation Advisor qualification and hopes to complete it by the end of 2021. Calum’s daily work involves tax compliance for a wide variety of clients.

Lena Wilson CBE FRSE

Lena has over 30 years’ business experience across more than 40 countries. She spent eight years as the highly-regarded CEO of Scottish Enterprise before stepping down in 2017. She is currently a non-executive director for a number of high-profile companies including FTSE 50 companies the Royal Bank of Scotland plc and Intertek Group plc. She also serves a number of organisations in an advisory and ambassadorial capacity, including The Prince and Princess of Wales Hospice, Edinburgh Royal Military Tattoo and Beatson Cancer Charity, and is a Visiting Professor at the University of Strathclyde Business School.

Mairi MacIver

Mairi joined us in September 2019 from Anderson Anderson & Brown and has over 20 years’ extensive knowledge and experience in a business advisory role. She works with a wide variety of clients including start -ups, scale-ups and established SMEs across multiple sectors.

She strives to build longstanding relationships with her clients by understanding their goals and ambitions and providing a practical and commercial approach. She has a key focus on delivering a technology-driven client service.

Jeremy Chittleburgh

Jeremy has over 25 years’ of experience acting for a number of the firm’s key clients, working across accountancy, audit and corporate finance assignments. During his career at Chiene + Tait, Jeremy has overseen the Audit and Account and Business Support Departments.

Jeremy is President of Warrender Baths Club, Honorary Treasurer of Edinburgh World Heritage Trust and former Independent Audit Committee Member of Registers of Scotland. Jeremy is also a member of the Charity Finance Group and a Court member of Edinburgh Napier University.

Sector experience:

  • Registered Social Landlords
  • Public Regulatory bodies
  • Charities and independent schools
  • Pension funds
  • Property groups

Specialist skills

  • Corporate governance
  • Risk management
  • Change management



Helen Mackenzie

Helen Mackenzie is a chartered tax adviser and became a partner in 1996. Helen works across all aspects of our tax services and has specialist knowledge of Value Added Tax and Inheritance Tax. She uses this knowledge to support all Chiene + Tait services, particularly in our private client division.

Malcolm Beveridge

Malcolm Beveridge qualified as a chartered accountant in 1992 and joined Chiene + Tait in 1999. He was made a partner in 2007.

Malcolm’s focus is on expanding the firm’s assurance and accounting services. He works across sectors, with a particular focus on the charity, corporate and property sectors. He leads Chiene + Tait’s work with pension schemes.

John Rodger

John co-leads Chiene + Tait’s tax department, is a Corporate Tax specialist and leads the Firm’s work in the Property sector. He works with clients on corporate tax planning, structuring advice and tax relief claim advice, as well ensuring that clients are fully up to speed with the latest regulations set down by HMRC.

John joined Chiene + Tait in 2000 as a CA trainee and on qualification moved to our corporate tax department.

Neil Norman

Neil co-leads Chiene + Tait’s tax department. He specialises in corporate and entrepreneurial work, working with clients on tax planning and tax relief claims including Enterprise Investment Schemes, Seed Enterprise Investment Schemes, Share Schemes, Research & Development tax relief and company disposals.

Neil leads Chiene + Tait’s award-winning Entrepreneurial team. He and his team work closely with start- and scale-ups, spin-outs, business accelerators, life science organisations, angel investor networks and entrepreneurs across the UK to help businesses grow and scale.

Neil is a member of AGN International’s Board of Directors.

By Neil:

EIS: case update regarding dividend rights

Brexit is done, so roll on amendments to EIS

The cost of COVID: tax rises in the Budget?

Never knowingly undersold: employee ownership tax breaks work

Current Position of the Scottish Investment Market

Paul Mason

Paul is the Corporate Finance Partner at Chiene + Tait. After reading mathematics at Cambridge University, Paul developed his extensive skills and experience through an early career in management consulting and, since 2000, a number of prominent investment banking roles. Paul advised on multinational M&A and public markets financing whilst at Deutsche Bank in London followed by a tenure at Quayle Munro and continued to advise listed and large private companies whilst at Brewin Dolphin Investment Banking in Scotland.

Paul established our fast-growing corporate finance division in 2016 and advises clients of all shapes and sizes on acquisitions, company sales, equity and debt financing and general preparation ahead of an exit or investment round.  Paul also sits on the Economy and Enterprise Committee of the Royal Society of Edinburgh.

Hazel Gough

Hazel specialises in advising individuals, family businesses and trustees in connection with restructuring, succession planning and compliance responsibilities. She is a past chairman of the Chartered Institute of Taxation Scotland Branch and a member of the Society of Trust and Estate Practitioners.

Hazel lectures for the Institute of Chartered Accountants in Scotland, is the CIOT representative on their tax committee and is a member of their ‘Making Tax Digital’ steering group.

By Hazel:

Money and death: the essentials of succession planning

Michelle Fallon

Michelle leads Chiene + Tait’s Personal Tax function. She joined C + T in 2013 having spent many years in a Big Four firm. She is a private client partner and specialises in advising high-net-worth individuals in all areas including succession and capital taxes planning, as well as working with a number of family-run businesses which involves advising on partnership and trust matters.

Michelle has experience of advising on transactional work including share acquisitions, share disposals and management buy-outs.

Barry Truswell

Barry is Head of Audit at Chiene + Tait, a corporate specialist, and a former business adviser. He has nearly 20 years’ experience of working with businesses in many sectors.

Before specialising in audit, Barry worked in a business advisory role, helping clients with their financial systems, corporate governance and more.

Barry is Treasurer of the Edinburgh Chamber of Commerce.

Jackie Fraser

Jackie is a chartered tax adviser, working with a varied range of clients including private clients and businesses, with a particular specialism in the rural/farming, tourism and property sectors. She began her career in 2000, working for a Big Four practice, before joining Chiene + Tait to open the firm’s Inverness office. Jackie is a native of the Highlands, with a keen insight into the region.

She regularly speaks throughout Scotland on tax-related matters. Recently, Jackie has presented to Shelter, the SLE Tax Conference, and the SAL Letting Day Conference.

By Jackie:

Jackie Fraser blog – how Scotland’s tourism sector can reopen after lock down

Catriona Finnie

Catriona is a Chartered Accountant and Chartered Tax Adviser. She is a member of our Charity Group and regularly speaks at conferences and produces articles covering charity tax legislation.

Catriona is a member of HMRC’s Gift Aid working group and is the only Scottish accountancy member.

By Catriona:

How to Find Financial Expertise for Your Charity

Maximise Your Charity’s Income This Christmas

Do Charities Have to Submit a Tax Return?

Charity Commission recommends overhaul of UK charity tax system – Pt 3

Charity Commission recommends overhaul of UK charity tax system – Pt 2

Charity Commission recommends overhaul of UK charity tax system


David Philp

Dave is an R&D Tax specialist and leads our R&D Tax offering.

Dave prepares, reviews and submits R&D tax claims for clients across multiple sectors. He has extensive experience of working with HMRC and has a 100% success rate of R&D tax credit submission.

By Dave:

Top tech in 2020: gadgets that have kept me smiling

Key questions to ask a research and development tax adviser

What qualifies as ‘Research & Development’ in the eyes of HMRC?

The top four misconceptions on R&D tax relief

Business must prepare for R&D tax relief crackdown

Construction Firms Missing Out on R&D Tax Relief

Are you missing out on Research & Development Tax Relief?

Grants v R&D tax credits – How to have your cake and eat it too!

Alan Dean

Alan joined C+T in 2018 after many years in Edinburgh at legal and accountancy firms.  He specialises in advising high-net worth individuals, trusts and businesses on a range of tax planning, in particular succession planning, business structure, residency and employer taxes.

Alan is a member of the ICAS Private Client committee and both the CIOT Scotland and Edinburgh committees.

Dave Roberts

Dave provides a range of financial support and advisory services to various bodies, including independent schools, the corporate sector, SMEs, housing associations and charities. He joined Chiene + Tait over 20 years ago.

Jonathan Griffiths

Jonathan is a Director in our Corporate Finance team. He joined Chiene + Tait in 2017 having previously worked at mid-tier firms in both Scotland and Australia. He has nine years’ experience advising SMEs and can provide advice on all aspects of corporate finance including institutional debt / equity fundraising, M&A transactions, and exit readiness / strategic reviews.

Donna Morris

Donna is a Chartered Accountant and Chartered Tax Advisor, who joined Chiene + Tait in 2003 having previously worked for two of the “big four” firms.  Donna manages Chiene + Tait’s Corporate Tax Department and has over 25 years of experience working in practice. Donna and her team provide tax advisory and compliance services to a wide range of corporate clients across all sectors.

Kerry Manton

Kerry is responsible for all marketing activities at Chiene + Tait.  After graduating from Napier University, Kerry moved to London and spent 8 years working with various non profit organisations in marketing, communications and business development roles.  She latterly specialised in healthcare marketing, working closely with charities and pharmaceutical companies to promote health campaigns across the UK.

Since moving to Chiene + Tait, Kerry now looks after all events, sponsorships, publications, marketing and digital media activities for the firm, in order to help achieve our aim as the pre-eminent, independent accountancy practice.

Finally, for a number of years she has been a member of the Professional Marketing Forum, sitting on the Scotland Committee since 2010 and from 2012 became Chairman of the Scotland branch.