Martin Cowie has relocated from Belfast to Aberdeen to help drive the firm’s energy transition work; and Gregor Lindsay has returned to Glasgow from London to spearhead the growth of the firm’s Deals Tax practice, which has seen a huge increase in demand in 2021 as investors drive a deals-led recovery from the pandemic.

They are joined by Shujaat Khan and Scott Lawson, who have been admitted to the partnership, having been directors in the firm in Scotland.

Shujaat Khan is a Financial Services audit partner based in Edinburgh. He works nationally across higher risk and complex engagements for large public and private businesses in addition to international clients, listed investment trusts and pension schemes.

Glasgow-based Scott Lawson works in the firm’s consulting practice, where he leads technology-enabled transformational change across Pharma and Life Science clients.

PwC has also named five new directors in Scotland, four of whom are female. They are Lauren Atkins, a Glasgow-based auditor; Gillian Collin, who works in Risk in Glasgow, Kimberley Dixon, also in Risk, in Edinburgh; Jane Ferguson, a Glasgow-based auditor; and Edinburgh-based Adam Turner, who works in Corporate Finance;

Martin Cowie returns to the Aberdeen office following 20 years with PwC in Sydney, Edinburgh, Glasgow and more recently Belfast, where he led Private Business for PwC Northern Ireland for a number of years. He has a background of leading the audits of listed, inbound and large private businesses.

Gregor Lindsay, meanwhile, has joined the firm’s Glasgow office. A partner working in the Deals Tax practice, Gregor has worked for PwC since 1998 and joined the partnership in 2018. He specialises in corporate tax advice, international structuring tax advice, due diligence and M&A tax.

His move to Glasgow further strengthens PwC’s deals tax practice in Scotland as part of a wider strategy to service the growing need for commercially focussed tax advice as the ‘deals-led recovery’ gathers pace. With Gregor’s arrival, Emma Sutherland’s recent promotion to Director and on-going recruitment at all grades, PwC is continuing to expand this team and client base across Scotland, the UK and internationally.

Claire Reid, regional leader for PwC Scotland, commented: “Our people are our greatest asset and our new partners each reflect our continued commitment to increase the capability and level of specialisms across Scotland. In what has been a challenging year for everyone, we have seen strong resilience in Scotland’s business community, and as we move into the second half of the year, the appointments we’ve made will help our clients as they plan their route through the recovery.”

PwC has also announced the retirement of Lindsay Gardiner. The Edinburgh-based audit partner has been with PwC for 32 years and served as Scotland chairman between 2012 and 2019. Most recently, he has been a member of the UK Audit Executive. While chairman, Lindsay oversaw openings of new Edinburgh and Aberdeen offices, along with the Energy, and Financial Services, centres of excellence.

Lindsay Gardiner added: “I have had a fantastic time at PwC working with very talented colleagues and many of Scotland’s high quality business organisations in audit, transaction and advisory roles. One of the joys has been helping others build and develop their careers and I am sure that PwC will continue to go from strength to strength through continuing to invest in talent across all sectors ”

Claire Reid concluded: “Lindsay has been a huge presence with PwC, both in Scotland and across the UK. Having led Scotland before I took the role, he oversaw huge growth in the business here and has contributed an enormous amount to the success of our business, through the development and investment of our teams across Scotland. We wish him all the very best in retirement.”

PwC UK has promoted 63 new partners from 1 July 2021. These promotions have taken place across each of the firm’s business divisions (Audit, Consulting, Deals, Risk and Tax), with the firm’s Deals practice welcoming the largest numbers of new promotions, with 18 new partners. This reflects strong ongoing demand for PwC’s Deals services and is an investment in talented leaders to support clients as the UK experiences a deals-led recovery from the COVID-19 pandemic.