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.

Duncan joined EQ to launch and lead our commercial finance service line, bringing over a decade of commercial finance experience to the firm. After beginning his career in the life sciences sector, he spent nine years as a commercial finance broker based in Edinburgh, where he was instrumental in business development, operational improvement, and recruitment. From sole traders to multi-million-pound businesses – his expertise lies in securing tailored finance solutions for clients by translating complex funding needs into clear, practical advice.

What sets Duncan apart is his hands-on, relationship-led approach. He works closely with clients throughout the entire funding journey, building trust through regular engagement and consistent support. Passionate about helping businesses grow, he brings both strategic insight and commercial acumen to every project.

Fun fact: Duncan once drove from Scotland to Mongolia (over 9,000 miles!!) in a 1-litre Suzuki Swift… all for charity!

Dougy joined EQ in early April 2025, bringing almost 30 years of tax experience from advising clients throughout the UK. He has been a Chartered Tax Adviser for most of his career, supporting both personal and corporate clients. Dougy is now Head of Corporate Tax at EQ, leading the firm’s corporate tax offering.

His tax expertise has a strong owner-managed business focus, and he enjoys advising everyone from investing shareholders to those planning an exit. His work spans a wide range of corporate tax issues, including supporting companies with their international tax footprint, structural considerations, and tax‑efficient group reorganisations.

Dougy particularly values meeting clients and helping them structure their tax affairs effectively. With significant experience in R&D and video games tax credits, he frequently helps clients secure repayments or reduce their tax liabilities. He is also passionate about developing his team, ensuring colleagues gain hands‑on experience and opportunities to grow.

Outside of work, Dougy is a keen sports fan. He enjoys travelling – often to Italy – and is married with two children and a dog.

Michelle joined EQ in 2017, after qualifying with ICAS as a Chartered Accountant in 2014. Whilst her background has been in general practice, her portfolio has a specific focus on audit. Michelle is passionate about ensuring clients gain maximum value from the audit process and sees audit work as an opportunity to do more than just tick boxes. By truly understanding her clients’ businesses, she ensures clients gain practical insights that go beyond compliance, helping to improve processes and unlock new opportunities. Getting to know her clients on a deeper level means that the audit process can be a catalyst for broader business improvements, ensuring that clients receive comprehensive and actionable advice.

Michelle’s leadership goes beyond her technical expertise, and her approach is simple yet powerful: create space for others to step up, offer guidance when needed, and celebrate the unique strengths each team member brings. This collaborative spirit not only drives personal growth but also enriches the service we provide to our clients.

Outside of her work at EQ, Michelle is a busy mum to her young daughter Sophie. She is also a member of her local running group, and enjoys long walks (preferably in the sun) with her dog.

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.

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.

Caroline Tice joined DH&Co in 1993, before becoming a director in 2003 until the merger with EQ in 2024, before which she graduated with a degree in Business Studies from Edinburgh Napier University. She qualified as a Chartered Accountant in 1997 through the Institute of Chartered Accountants Scotland. Caroline’s favourite thing about working at EQ is the staff, they are a great bunch – one big family!

Whilst Caroline specialises in auditing and charities, she enjoys the variety of clients EQ has the honour of getting to know and work with.

Caroline’s main client goal is to provide a high-quality service and support by knowing their business and personal affairs in-side out; this attitude is shared throughout the EQ team.

Caroline enjoys spending family time with her partner Bryan, twin daughters and two cocker spaniels and loves going on city breaks abroad.

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.

Mike joined Douglas Home and Co. in 1998 and was a director for 12 years, prior to the merger with EQ. He is a qualified CA, having studied through the Institute of Chartered Accountants in Scotland, and he specialises in business advisory and tax planning.

Mike can cover many specialist areas, such as corporate restructuring, VAT, IHT, CGT, trusts, succession planning, income tax planning & corporation tax planning, but mainly focusses currently on Corporate and Capital Taxes and Company Secretarial.

When asked what he enjoyed most about working with EQ, Mike said it was the great staff and the great clients that he has been able to meet and work alongside over the years. As well as this, he says that it is the variety of work that sets EQ apart from other companies.

Mike is married with children so likes to spend lots of time with his family although tries to fit in as much CrossFit as family and work time allows!

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.

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.