Mr Tetley joined the Big Four firm as graduate in 1997. He succeeds Douglas Farish, who has led the team in Scotland for the last five years.

A partner with Deloitte since 2011, Mr Tetley currently leads Deloitte’s private markets practice in Scotland which services privately owned businesses and their owners across all sectors, including technology, financial services, energy and industrials.

His focus has been on supporting scaling businesses with international expansion, corporate reorganisation, management incentives and transactions. Mr Tetley has also advised a range of fast-growing groups nationally, including supporting companies through to transactions exceeding $1bn (c. £750 million)valuations.

Mr Tetley said: “I am very proud to take on this role at a time of such opportunity for our team. Changes to tax policy, both in the UK and abroad, bring complex challenges for businesses and their owners, but they also open the door to new opportunities. Our team is well placed to help clients across Scotland navigate this evolving landscape.”

As part of his new role, Garry will focus on creating the environment for team members to develop their skills within Deloitte’s Scottish tax practice. The firm currently has eight Scotland-based tax partners – six of whom started at the firm as graduates - with plans to grow the number of tax partners over the next few years. In June, as part of the firm’s recent round of promotions in Scotland, VAT specialist Jen Donnachie and tax valuations specialist Lyndsay MacGregor were promoted to partner.

Mr Tetley continued: “Our success comes from strong client relationships and the career opportunities we create. Just last week, we welcomed 16 new tax graduates in Scotland.

“Part of my role will be creating an environment across our Scottish offices where these graduates and all our tax professionals can grow and develop their expertise. As such, my priority will be building strong, capable teams to serve both the local market and the wider national practice.”

Angela Mitchell, practice senior partner for Deloitte in Scotland and Northern Ireland, said: “I am very pleased to welcome Garry to our senior leadership team and look forward to him bringing the same energy and vision to this role that he does with his entrepreneurial clients.

“I also want to take this opportunity to express my sincere thanks to Douglas for his outstanding leadership, as he passes on a thriving tax practice which is well set for continued success in the coming years.”