Based in Aberdeen, Ms Smallwood is partner in Grant Thornton’s national global mobility services (GMS) and employment tax team and will have a specific focus on growing the Scotland GMS and employment tax businesses.

From a local perspective, Ms Smallwood will be supporting the wider Scottish leadership team, working closely with fellow partners Jill Hay and Stuart Preston.

Within the Scotland tax team, Glasgow-based Lynsey Tait has also recently been appointed in the role of director in the tax technology team.

Speaking about her promotion, Ms Smallwood said: “I am absolutely thrilled and proud to be promoted to partner at Grant Thornton. We have ambitious growth plans across our tax business and investing in new partners and directors is a core pillar of how we are maximising the market opportunity that exists for us to provide tax services.

“I am always delighted to support the growth of the tax team in Scotland and the progression of our internal talent to achieve their personal goals and am delighted that Lynsey has joined us – it’s certainly exciting times.”

Jill Hay, partner and tax lead for Grant Thornton in Scotland, said: “We are thrilled for Heather and the fantastic progress she has made during her valued time here at Grant Thornton.

“This latest senior promotion and the growth of the tax ream with Lynsey’s appointment will help us deliver our ambitious growth plans here in Scotland, ensuring exceptional results for our clients.”