Accountancy firm BDO LLP has named James Paterson as the new head of tax in Scotland. This move comes at a key time as businesses face upcoming tax changes from the UK Autumn Budget set for November 26, 2025.
Paterson’s Path to Leadership
James Paterson brings nearly two decades of experience to his new position. He joined BDO in 2006 and started his career training in the firm’s London real estate tax team. After gaining solid skills there, he moved back to Scotland in 2016 to work in the Edinburgh office.
In 2017, Paterson earned a promotion to partner, a role he has held while building the tax practice. His focus has been on real estate and construction sectors, where he has helped major clients with complex deals and compliance issues. As a member of the Association of Taxation Technicians and the Chartered Institute of Taxation, he stays sharp on the latest rules.
Paterson’s work spans advising both local and global groups on tax planning and risk management. He has guided shareholders through tricky setups and ensured smooth operations for many organizations.
Key Duties in the New Role
Paterson now leads the tax team across BDO’s offices in Edinburgh and Glasgow. He will oversee daily operations and strategy for these locations. Beyond Scotland, he will team up with more than 1,000 tax experts across the UK to deliver top service.
This role means closer ties with mid-market businesses that power Scotland’s economy. Paterson aims to offer clear advice as tax rules shift. With the budget just days away, his team will help clients spot chances and avoid pitfalls.
In comments on the appointment, Paterson stressed the need for quality guidance in tough times. He praised his predecessor for creating a strong, client-focused setup.
Smooth Leadership Shift
The change follows Mark McCluskey’s recent rise to regional managing partner for Scotland. McCluskey, an audit partner, took the top job earlier this month to drive overall growth.
Paterson steps in after Martin Bell, who led the tax practice for 14 years. Bell built a solid foundation and will stay on as a tax partner to support the transition.
McCluskey expressed excitement about partnering with Paterson. He sees big potential in Scottish firms and believes BDO is ready to help them thrive.
This duo of appointments shows BDO’s plan to strengthen its Scottish presence amid economic ups and downs.
BDO’s Investments Fuel Expansion
BDO keeps pouring resources into Scotland to back its clients. Just recently, the firm signed a 10-year lease for space at 30 Semple Street in Edinburgh. This boosts their footprint in the capital.
Back in 2022, BDO locked in another 10-year deal for over 8,000 square feet at 2 Atlantic Square in Glasgow. These moves highlight a long-term bet on the region.
Recent data points to positive signs for Scottish businesses. Mid-sized firms are beating forecasts this year, thanks to better finance access and smart tech use like AI. BDO’s Output Index also shows a strong rebound in activity, though leaders watch the budget closely for stability.
Here are some highlights of BDO’s recent Scottish promotions:
- Over 70 staff advanced in late 2024, with more in 2025.
- 40 promotions in Glasgow and 30 in Edinburgh.
- New partners added in audit, tax, and advisory roles.
| Recent BDO Scotland Milestones | Details |
|---|---|
| Regional Managing Partner Appointment | Mark McCluskey named on November 11, 2025 |
| Tax Head Appointment | James Paterson effective November 19, 2025 |
| Office Expansions | 10-year leases in Edinburgh (2025) and Glasgow (2022) |
| Staff Promotions | Nearly 2,000 UK-wide, including 24 new partners in 2025 |
| Market Outlook | Mid-market firms outperforming with AI and finance boosts |
Tax Landscape and Budget Outlook
Scotland’s tax scene is changing fast with global shifts and local needs. Paterson’s expertise in real estate will prove vital as firms adapt. He often shares insights on topics like employee incentives and national insurance tweaks.
The upcoming Autumn Budget under Chancellor Rachel Reeves could bring big updates on economy and taxes. Businesses worry about impacts from things like potential trade tariffs, as seen in earlier polls where no Scottish firm felt untouched.
Paterson’s team will focus on helping clients navigate these waters. This includes structuring deals and managing compliance to unlock growth. With BDO’s strong network, Scottish companies stand a good chance to succeed.
Experts note that clear planning now can turn challenges into wins. Paterson’s leadership comes at the perfect moment to guide firms through uncertainty.
As Scotland’s economy shows promise, this appointment underscores BDO’s role in supporting it. Readers, what do you think about these tax changes? Share your views in the comments below and spread the word if this helps your business planning.
