With You. Leading the way.

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.

Robert embarked on his journey with EQ in June 2003, steadily climbing the ranks to become a Partner in 2020, a testament to his dedication and exceptional skill set.

Robert thrives in EQ’s friendly atmosphere, where he finds genuine camaraderie and support. His expertise spans the domains of agriculture, landed estates, inheritance tax, and succession planning, making him an invaluable asset to our team.

With a focus on agriculture and landed estates, Robert’s proficiency shines through in his tailored solutions for farmers and landowners alike. His deep understanding of the sector allows him to navigate its complexities, ensuring his clients receive the highest level of service and support.

Beyond his professional achievements, Robert spends his time with his wife and 4-year-old son. Managing his own farm and breeding Charolais Cattle and Texel sheep, Robert embodies his passion for agriculture both personally and professionally.

When he’s not tending to his farm or dealing with our clients, Robert finds solace in country pursuits.

Scott joined EQ in 2009 and was appointed Partner in April 2020.

As a key member of our specialist Agriculture and Leisure teams, Scott brings deep technical knowledge and extensive hands-on experience in agriculture, inheritance tax planning, and succession strategies. He works closely with family-owned and owner-managed businesses, helping them navigate complex challenges with clarity and confidence.

Scott is particularly passionate about supporting long-term business sustainability – structuring tax-efficient investment strategies that unlock vital capital and enable businesses to grow, scale, and transition successfully between generations. His pragmatic, tailored approach ensures that every solution is aligned with both commercial objectives and family values.

Known for building strong, trusted relationships, Scott prides himself on being a strategic adviser who is accessible, proactive, and genuinely invested in his clients’ success.

Outside of EQ, Scott enjoys spending time with his wife Laura and their two young sons. A keen golfer, he still finds time to squeeze in the occasional round.

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.