The firm confirmed it is planning to recruit further tax specialists over the coming year, revealing that a significant proportion of that demand comes from businesses trading internationally.

Mr Norrie, a chartered accountant qualified with the Institute of Chartered Accountants of Scotland (ICAS), has spent his career with firms in the North East and advised companies across a broad range of sectors, including technology, construction and property, energy, the public sector and charities. 

His work spans corporate tax compliance and specialist advisory projects, including transaction support, group reorganisations and research and development (R&D) tax relief claims.

Mr Norrie said: “Azets has built a substantial tax practice in Aberdeen with real breadth across corporate tax, international tax, employment tax, VAT and private client work, and it is clear the firm intends to keep investing in it. That combination of scale and ambition, alongside a skilled team and a client base spanning owner-managed businesses through to multinationals, is what attracted me to the role.”

Frazer Nicol, tax partner, said: “The team has grown consistently since then and Michael’s appointment reflects our continued investment in senior expertise. He is a well-regarded adviser with a strong technical reputation and an established presence in the local market, and he bolsters our capacity across both compliance and advisory work at a point when demand is running well ahead of previous years. Michael and I have worked together before and it is good to be working with him again.

“Companies in this region have always looked beyond the UK, and the energy transition is opening up new markets for them. What has changed is the complexity attached to operating across borders. Permanent establishment risk, transfer pricing, withholding taxes and the interaction of double tax treaties can each carry material cost if they are not addressed early, and the compliance obligations that follow are considerable. Alongside that, businesses moving people between jurisdictions face payroll, social security and residence issues that need to be managed properly from the outset.”

Azets also made a series of promotion in is Aberdeen office, promoting Graeme Cran and Anna Scott to director and assistant manager respectively within the private client team, while Chelsea Robertson was promoted to associate director in corporate &and international tax and Jenna McDonald to associate director in both corporate tax and R&D.