Shirley McIntosh

Partner, Inverness

Shirley McIntosh

Shirley advises a wide range of clients on all aspects of direct taxes, including organising their tax affairs efficiently and ensuring compliance with tax legislation.

Her client base comprises individuals, partnerships, companies and trusts and spans the legal, tourism, land and rural, real estate and not-for profit sectors.

In her private client work, Shirley works with ex patriates in managing UK tax compliance and dealing with offshore structures and Double Tax Agreements.

Prior to joining Saffery, Shirley was Head of Tax for Scotland and Northern Ireland at a large international accountancy firm, overseeing six partners and a further 52 fee-earning staff.

Key experience

  • Working with family businesses on all aspects of tax and financial matters across a range of sectors, including rural, landed estates, real estate and manufacturing,
  • Advising on cross-border tax issues for individuals coming to or departing the UK and those living overseas who own property in the UK,
  • Advising charities and housing associations on direct tax matters, including the structuring for non-primary purpose activity,
  • Advising on Scottish devolved tax matters.


Shirley’s outside interests are in target rifle shooting. She has acted as a volunteer at club, county and national level for over 20 years and competed at international level for Scotland and Great Britain. Shirley won a gold and a silver medal in the 1994 Commonwealth Games and two bronze medals at the 1998 Commonwealth Games, making her at the time only the second Scottish woman to win four Commonwealth Games medals. She also enjoys attending live music events with her husband and is a recent convert to the joys of gardening.