Elaine McInroy

Partner, Edinburgh

Elaine McInroy

Elaine specialises in providing tax planning advice to private clients and their business interests.

Her expertise includes capital gains tax and inheritance tax (IHT) planning. Trusts play an important aspect in many of the arrangements and Elaine advises on both the use of UK and non-resident trusts.

Elaine’s client base is varied but has a private client bias. She provides advice and tax planning to a number of wealthy entrepreneurs, high net worth individuals, professional partnerships and landed estate clients. She also provides consultancy work for one-off instructions. In the past few years, she has also begun to work with clients in the renewable sector.

Elaine joined Saffery in 1999 having previously qualified as a Chartered Tax Adviser at a Big Four firm in Edinburgh.

Key experience

  • Advising on the tax efficient disposal of a family business to make maximum use of Business Asset Disposal Relief,
  • Providing bespoke IHT advice for succession planning,
  • Providing tax and accounting advice on the implementation of a district heating scheme for a landed estate client,
  • Providing projections for bank funding for a biomass project,
  • Advising non-UK residents on tax planning opportunities,
  • Advising on the new UK tax residence rules for an individual who wanted to retain property in the UK,
  • Advising on the use of offshore structures for a non-UK domiciled individual.


Elaine is married and is a keen, enthusiastic but not necessary good golfer. She is a member of North Berwick Golf Club and is currently on the committee holding the post as Finance Convenor, being the first female to hold this position.

She also enjoys travel and running having completed her first 10k run for charity last summer.