Saffery Champness has appointed Shirley McIntosh MBE as a partner based in the firm’s Inverness office. She joins from RSM, where she was a partner and head of tax for Scotland and Northern Ireland. McIntosh has more than three decades of experience and her expertise extends across a range of accounting, tax, and succession issues, including advising complex landed estates and family businesses on the capital gains and inheritance tax processes, as well as partnerships and trusts.

Johnston Carmichael has appointed Aileen Scott as corporate tax partner as part of its ambitious growth plans. Based in the Glasgow office she will be working nationally, enhancing existing capability within the tax team, which has more than 140 people advising clients across the UK and internationally. Formerly head of tax (Scotland) at Azets, Scott specialises in supporting owner-managed businesses and partnerships of all sizes, advising them on proactive tax planning as they undertake significant transactions, including M&A, investments and disposals.