Ms MacDougall brings an unorthodox blend of skills to the role, having initially trained and worked as a doctor before switching careers to the accounting and tax industry. She will be responsible for personal tax planning and advisory, inheritance tax planning, and trust and estate advisory at Condies.

Her accountancy training took place in Oban, Scotland, and she later ascended to the role of tax partner at JRW, a firm located in the Scottish Borders.

At JRW, Ms MacDougall developed a strong reputation for her ability to rationalise trust structures, minimise tax liabilities, and streamline administration, particularly for legal firms.

She has also authored a book on inheritance tax planning titled ‘Inheritance Tax in Scotland,’ published by Bloomsbury, demonstrating her expertise in this area. Ms MacDougall has assisted many clients in reducing their inheritance tax exposure by reviewing their assets, needs, and intentions.

In addition to this, she provides advice to businesses on restructuring and succession planning and gives international tax guidance to individuals looking to optimise their tax position before acquiring UK residence or domicile status.

At Condies, Ms MacDougall plans to offer clients comprehensive, whole-of-life tax planning advice. She also intends to collaborate with local legal firms to broaden the company’s client base and become a valuable resource for trust and estate advisory and compliance services.

Expressing her excitement about joining Condies, Ms MacDougall said: “I believe that tax planning should be a holistic process, taking into account all aspects of a client’s life and business. I look forward to working with the team to provide innovative solutions and excellent service to our clients.”

Pauline Hogg, managing director at Condies, added: “We are thrilled to have Brona join our team as Tax Director.

“Her unique background and expertise in tax planning and advisory will be a valuable asset to our clients, and we look forward to working with her to provide the best possible service.”