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With You. Leading the way.

Our leadership team is a diverse group of accomplished professionals, each bringing a unique combination of skills and experiences to EQ enabling clients and partners to put their trust in us. United by the One EQ ethos and a common goal: to be recognised by our clients for delivering exceptional service through our unwavering commitment to building loyal and trusted relationships

Raymond Paterson

Partner
Caroline McKenna
Chief Operating Officer
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Raymond Paterson
Partner

Raymond is a highly experienced Chartered Accountant and Partner at EQ, having joined the firm in 2025 following our merger with McDonald Gordon. With a career spanning several decades, Raymond is a general practitioner with broad expertise across all aspects of accountancy practice.

Raymond has held Responsible Individual (RI) status for audit since 1994, reflecting his long-standing commitment to technical excellence and professional standards. His client portfolio is primarily composed of owner-managed businesses, and he also works extensively with charitable organisations, bringing a thorough and tailored approach to each client relationship.

A firm believer that audit should deliver genuine value beyond compliance, Raymond is passionate about using his expertise to help clients understand their businesses more deeply and achieve their growth ambitions.

Caroline McKenna

Chief Operating Officer
Craig Nicol
Chief Executive Officer
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Caroline McKenna
Chief Operating Officer
Caroline brings a wealth of skill and experience from her years as a senior leader in financial services and CEO of various charitable organisations. Her dynamic leadership style combines energy and vision with a strong focus on people, culture + integration, client service and growth.
As Chief Operating Officer, Caroline is an Executive Board member, overseeing the planning and direction of our operations and the delivery of our people, client, and financial goals. She ensures successful deployment of our strategic plans across our central functions – HR, Finance, Operations, Marketing and IT, in addition to delivering successful integrations following Merger + Acquisitions.
Caroline is passionate about building high-performing teams, creating great places to work, and advocating for diversity, equity and inclusion.
Outside of EQ, Caroline enjoys spending time with family and friends, cooking, walking, and is a wine enthusiast currently working through her Wine Award and Diploma course. Her commitment to making a difference extends to her role as Co-Chair of ‘Dundee Business Beats Cancer’ bringing together business leaders to raise vital funds for Cancer Research.

Craig Nicol

Chief Executive Officer
David Morrison
Partner/Regional Lead
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Craig Nicol
Chief Executive Officer

Following a year of serving as a non-executive advisor on our Board, Craig was appointed our Chief Executive Officer in November 2023.

He was previously Managing Partner for 10 years at one of Scotland’s leading law firms and a Commercial Lawyer for nearly 30 years.

Craig leads EQ on all aspects of our strategic growth, spearheading our ambitions to be the leading SME Business Champion in Scotland. He also holds several non-executive positions advising several growing, ambitious businesses.

Outwith EQ, Craig’s interests involve music, including playing piano, guitar, hot Yoga with his pals on a Sunday morning, and his dog Bonnie.

He lives in St Andrews with his wife, and his two grown up children live in Edinburgh and London.

David Morrison

Partner/Regional Lead
Iain Gordon
Chairman
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David Morrison
Partner/Regional Lead

David Morrison embarked on his journey with EQ in March 1997, and ascended to the role of Partner in April 2000, marking a trajectory characterised by dedication and expertise. With a passion for cultivating meaningful client relationships, David thrives in EQ’s dynamic environment, cherishing the camaraderie among colleagues dedicated to exceptional client service.

Specialising in tax planning, business structuring, owner-managed business advisory, employee rewards, and R&D tax credits, David constantly propels his clients towards business excellence. His expertise extends notably to the tax and leisure sectors, with a focus on holiday parks, hotels, and forward-thinking family businesses.

David is married to Claire, and they share two grown children, Charlotte and Campbell. David enjoys playing golf and tennis, and leisurely walks as well as dining out and basking in the sun. A life-long supporter of Dundee United, David’s interests extend to supporting dementia charities, reflecting his commitment to making a meaningful difference beyond his day job.

Iain Gordon

Chairman
Greig Johnston
Head of Change Programmes
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Iain Gordon
Chairman

Iain Gordon has been part of EQ for more than 30 years and has served as Chairman since 2012. During that time, he and his colleagues have guided the firm through significant growth and change, most recently when EQ became the Scottish hub of the Sumer Group in January 2024. Throughout Iain’s career, he has remained focused on building strong relationships and providing clear, practical advice.

Beyond his professional achievements, Iain prides himself on being someone clients can rely on when decisions are complex or uncertain. Known for his calm and straightforward approach, he believes trust is earned over time. Whether mentoring colleagues or shaping the direction of the firm, he leads with integrity and consistency.

He works closely with SMEs in all sectors, but with a particular expertise across the rural economy. His skillset includes succession planning, capital taxes, business restructuring, and the governance of agricultural co-operatives. He has helped multi-generation farming families navigate successful transitions and supported co-operatives as they grow and adapt. He understands that these decisions are rarely just financial — they’re personal too.

Outside of work, Iain is married to Lorna and dad to Ewan, and he enjoys family life with the same enthusiasm, care and attention that he demonstrates in his commitment to EQ.

Greig Johnston

Head of Change Programmes
Stephen Lamb
Change Programmes Manager
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Greig Johnston
Head of Change Programmes

Stephen Lamb

Change Programmes Manager
Louise Grant
Partner/Regional Lead
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Stephen Lamb
Change Programmes Manager

Louise Grant

Partner/Regional Lead
Mark Smeaton
Partner/Regional Lead
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Louise Grant
Partner/Regional Lead

In addition to being a valued member of EQ’s Executive Board, Louise also serves as our Healthcare sector lead, having joined the Firm in 2003, Louise was promoted to Partner in 2017. For Louise, EQ is more than a workplace—it’s a second family, where she thrives on connections with clients and colleagues alike.

Louise’s expertise spans various aspects of healthcare finance. From navigating Scottish NHS contracts for dentists and GPs alike, to understanding the intricacies of SPPA calculations, she brings a wealth of knowledge to the table. Her interests also extend to corporate finance, particularly in business restructures, funding, refinancing, and valuations.

With a diverse client portfolio encompassing construction, professions, renewables, engineering, retail, and healthcare, Louise’s versatility shines through. Her strong professional relationships and deep understanding of sector-specific complexities make her an invaluable asset to her clients.

Beyond her professional endeavours, Louise finds joy in family time with her husband, Stevie, and two children, Ellie, and Lewis. A dedicated fitness enthusiast, she starts her mornings at the gym and unwinds with her love for Madonna’. Her commitment to making a difference extends to her role as a board member of Dundee Business Beats Cancer, where she actively contributes to community initiatives.

Mark Smeaton

Partner/Regional Lead
Ross Oliphant
Partner/Regional Lead
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Mark Smeaton
Partner/Regional Lead

Mark is a seasoned professional in the world of finance, with a wealth of experience dating back to him joining EQ in 2001. Mark’s journey has been one of dedication and growth, culminating in his elevation to Partner status in 2016.

As the Head of EQ’s Agriculture sector, Mark brings a unique blend of expertise to the table. In addition to heading up the Agri department, Mark also has an interest in renewables, and business succession planning. His commitment to excellence and deep understanding of these sectors makes him an invaluable asset to both EQ and its clientele.

One of the highlights of Mark’s tenure at EQ is the opportunity to collaborate with his clients, where he and his team can truly make a difference in their businesses. Mark thrives on the challenge of finding innovative solutions to complex problems, always striving to exceed client expectations.

Outside of the boardroom, Mark is deeply connected to his roots in agriculture and is actively involved in his family’s farm. Whether he’s knee-deep in a potato field, navigating the bustling atmosphere of bull sales, or cheering on his football enthusiast sons from the sidelines, Mark finds solace and inspiration in farming.

With a passion for both the financial realm and the agricultural landscape, Mark Smeaton is a dynamic leader who embodies EQ’s commitment to excellence and client satisfaction.

Ross Oliphant

Partner/Regional Lead
Angela Haig
Partner
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Ross Oliphant
Partner/Regional Lead

Ross joined EQ as a Partner in May 2016 from another firm of accountants. A member of the Association of Chartered Certified Accountants (ACCA) and Chartered Institute of Tax (CTA), he is a specialist in advising directors, shareholders, business owners and their families on their accounting and tax issues, across a wide range of industry sectors.

Ross enjoys getting to know his clients and working with them to help them achieve their commercial and life goals in a tax efficient manner. His accounting and tax expertise covers a wide number of areas, including, business restructuring, tax efficient remuneration, acquisitions and disposals, employee share incentives, business valuation and entrepreneurial tax advice.

Outside of work, Ross is a keen golfer and enjoys spending time with his young family.

Angela Haig

Partner
Darren Thomson
Partner
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Angela Haig
Partner

Meet Angela Haig, our Partner and tax specialist who has been an integral part of the EQ family since 2016.

Angela’s journey at EQ began as she stepped into her role as Partner on the very day she joined us, showcasing her talent and dedication from the outset. What Angela values most about her time with EQ is the dynamic relationships between the people, the clients, and the diverse array of work she encounters daily.

With her focus squarely on tax matters, Angela’s expertise spans a broad spectrum, with proficiency in advising individuals, high net worth clients, and agricultural partnerships. Her comprehensive understanding of tax intricacies ensures that each client receives tailored solutions that align with their unique circumstances and objectives.

Beyond her professional endeavours, Angela leads an active life outside the office. A passionate equestrian, she dedicates much of her spare time to horse riding. Despite her busy schedule, Angela also manages to indulge her love for skiing whenever the opportunity arises.

Darren Thomson

Partner
David Yates
Partner
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Darren Thomson
Partner

Darren Thomson was the Managing Director of DH&Co and has worked with the firm for over 25 years prior to the merger with EQ when he became a partner. He undertook his CTA and ATT as he worked and became a specialist in all tax matters.

Darren has a wide range of knowledge in specialist tax areas such as IHT, CGT, family trusts, corporation tax and VAT as well as in succession and retirement planning for his clients. He takes pride in delivering his advice in a straight-talking and comprehensive, yet personal manner.

When asked what he enjoyed most about working at EQ, Darren replied that it was the chance to help solve the problems of his clients and identify the opportunities in which he could save them tax. His main client goal is to deliver, sometimes complex, tax strategies in a clear and friendly manner. He doesn’t just talk about ideas and solutions, but he helps to deliver them and to see them through to complete implementation.