With You. Leading the way.

Sheryl Macaulay is a Partner at EQ, bringing over two decades of experience to the firm. She began her career at DH&Co in 2002, prior to its merger with EQ, where she received her training to become a fully qualified FCCA.

With a strong foundation in accounts, Sheryl now specialises in tax planning, offering expert guidance on corporate matters such as restructuring and succession planning as well as specialising in Capital Allowances. Her deep understanding of various industries, particularly property and construction, allows her to provide tailored advice to a diverse range of clients.

Sheryl also has extensive knowledge in other more personal tax planning areas such as CGT and IHT together with a strong background in family Trusts.  Although traditionally corporate and personal planning were seen to be separate specialisms, more often these intertwine, and Sheryl can provide a well-rounded view.

Sheryl is known for her proactive and personal approach. She values the relationships she builds with clients, becoming a trusted advisor and helping them plan for the future. Along with the relationships she builds with clients, a highlight of working at EQ for Sheryl is the brilliant team of staff and the collaborative environment she works in.

Outside of work, Sheryl’s dedication to building meaningful relationships extends to her personal life. She enjoys skiing and socialising with friends and is an avid supporter of her son Ryan’s rugby team. Sheryl also enjoys city breaks with her daughter Morran, valuing moments with her family.

Raised on her family’s farm in the Scottish Borders, Victoria brings a deep-rooted understanding of rural life to her role as a Chartered Accountant and tax advisor. After earning a degree in Accounting and Finance from Newcastle University, she joined EQ (formerly Douglas Home & Co, prior to the 2024 merger) in 2007 and has been a valued and long-standing member of the team ever since.

Victoria began her career in accounts and audit before specialising in tax planning, where she now leads in advising on family succession, inheritance tax, capital gains tax, VAT, corporation tax, and capital allowances. With particular expertise in agriculture, renewables, and forestry, she is also well-versed in the growing diversity of rural enterprises—from land and housing development to hospitality and manufacturing.

Known for her collaborative and forward-thinking approach, Victoria believes the best advice is cohesive, proactive, and tailored. She works closely with clients and professional advisors alike, acting as a trusted sounding board and strategic guide through complex financial decisions.

Now living on their working farm in Cumbria with her husband Steve and their two sons, Wilf and Ernie, Victoria travels extensively across the North of England and Scotland, supporting clients with insight, integrity, and a genuine passion for rural enterprise.