Business Advisory Services Assistant Manager  



Businesses (Limited Companies, LLPs, CICs, sole-trades) and Individuals.


Corporate Tax Planning. Personal Tax Planning. Tax Investigations and Disclosures.


Property Businesses. Consulting. Dentistry. Technology. Energy. Specialist Seafarer Earnings Deductions.


Michaela McCombie is an Assistant Manager in our Business Advisory Services team. Based in our Aberdeen office, Michaela specialises in tax compliance and advisory for businesses and individuals, particularly Owner-Managed Businesses. She is also part of the Tax Investigation and Dispute Resolution team, where she negotiates with HMRC to ensure client tax affairs are accurate and up to date.

Michaela’s main role is to ensure clients compliance matters are reported accurately and on time, in addition to providing tax planning advice in line with personal and business goals.


“When clients work with us, an expectation of technical expertise should be a given. They should also expect professionalism, efficiency, integrity and honesty. In particular, open and honest communication is key from both parties. This enables us to understand our clients and therefore be able to tailor our advice to their specific circumstances. Additionally, it enables the client to be able to understand exactly what we can do for them and trust our ability to meet, and often exceed, their expectations.

For me personally, one of the most satisfying aspects of working with our clients is being able to make a difference to clients by supporting them through HMRC Investigations and advising them upon tax efficient profit extraction is incredibly important to me. It is particularly lovely to be able to tell clients that the work we have done is resulting in a large repayment of taxes and being able to see the difference this makes in their and their families lives. Being able to deliver this type of service really is down to open and honest communication.”


“The UK has the most complex tax system in the world and it is ever-changing. Keeping myself up to date with the changes to tax legislation and the application of this through case law ensures that I am able to respond to clients with the most up to date and accurate information. That said, I am confident in my expertise and abilities, and I also fight for what is right, therefore when negotiating with HMRC regarding tax and penalty assessments during HMRC investigations, clients know that I won’t back down when working on a tax investigation on their behalf.

However, I am conscious that no one person can know everything about tax and I am grateful to work in a team where we all have differing specialisms and can use each other’s knowledge to the benefit of our clients.”


“I genuinely have a desire to do the best for my clients and having the knowledge and experience to ensure the best service is provided, both in a technical capacity and in terms of being a personable and trusted advisor. It is really rewarding when clients feed this back to you and I once received a handwritten letter from a client thanking me for my efforts in bringing their tax investigation to a close, resulting in a five-figure tax repayment. She told me how this was going to benefit her family.

Tax advisors can be deemed to be ‘the bad guy’ but in actuality, we are working to ensure that taxpayers are paying the correct level of tax rather than the highest level of tax. As such, this often includes liaising with HMRC to reduce the taxes being assessed rather than increasing them. Our purpose is to deliver the ideal outcome for our clients whilst correctly applying tax legislation.”

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  1. Blog14th Feb 2023

    Michaeala McCombie business advisory services assistant professional headshot

    Do You Have An Obligation To File An Annual Tax On Enveloped Dwellings Return (ATED)?

    WHAT IS ATED? ATED is an annual tax payable in advance by companies and other non-natural persons (including partnerships with corporate members) who own an interest in UK residential property valued at over £500,000. The charge applies to houses, self-contained…

    By Michaela McCombie

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  2. Blog20th Dec 2022

    Michaeala McCombie business advisory services assistant professional headshot

    Annual Tax on Enveloped Dwellings (ATED) valuation date changes

    Are you aware of the valuation date changes for Annual Tax on Enveloped Dwellings (ATED)? What is ATED? ATED is an annual tax payable in advance by companies and other non-natural persons (including partnerships with corporate members) who own an…

    By Michaela McCombie

    View more

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