Elaine joined the business as a Partner in October 2025 and is based in Aberdeen, where she leads our presence in the Northeast, and our Energy sector practice.

Elaine brings over three decades of specialist experience in indirect tax, having worked with Big Four accounting firms across the UK. Her focus spans oil and gas, renewables, and decommissioning, industries that present some of the most complex and rewarding VAT challenges. She is known for delivering clear, practical solutions to help clients navigate intricate VAT issues with confidence.

A pioneer in her field, Elaine was among the first to develop a multi-jurisdictional VAT database. She has authored publications on VAT refunds for EU and non-EU businesses and has trained tax professionals globally, including speaking at international VAT conferences.