In memoriam: July/August 2016
Tributes are paid to the CAs who have recently passed away.
Jim Stark CA CTA TEP
Jim Stark CA CTA TEP, founding Director of Stark Main & Co, died on 31 May 2016.
Born in Selkirk in 1957, Mr Stark was educated at Selkirk High School. He realised his strength for accounting early, gaining an HND in Accounting (Distinction in Tax) in 1979, and thereafter training to become a CA with The James Rosie Partnership, qualifying in 1983.
Moving to Deloitte Haskins & Sells (latterly Coopers and Lybrand/Deloitte/PwC) in Edinburgh, he specialised in taxation, rising to Senior Manager as well as becoming a chartered tax adviser in 1986, gaining valuable experience with a wide range of clients, and numerous projects with the firm’s corporate finance and insolvency groups.
On returning to The James Rosie Partnership in 1992, he become Tax Partner and was responsible for the development and growth of the firm’s tax advisory group and its status as chartered tax advisers. He would go on to become managing partner between 1997 and 2005.
Stark Main & Co was formed on 1 June 2006, one of his proudest achievements. He recognised fully the importance of building excellent long-term client relationships based on trust and a solid understanding of their business. This he did with great personality and professionalism.
Mr Stark also served on the ICAS Tax Practices Committee from 1990 to 1996 and represented ICAS on the Self-Assessment Consultative Committee between 1996 and 1997. He was admitted to The Society of Trust and Estate Practitioners in 1995.
He was happily married to Linda and had two sons, Richard and Andrew, of whom he was incredibly proud. He was a passionate runner and cyclist and greatly enjoyed family holidays in Europe and the Lake District.
Gordon Nicoll Simpson CA
Gordon Nicoll Simpson CA, who had been Glasgow-based but lived latterly in Fishcross, Clackmannanshire, died on 28 May 2016 aged 79.
He was born on 20 October 1936 in Dundee and admitted to membership in March 1959 having trained with WA Findlay & Co. After qualifying Mr Simpson worked with Thomson McLintock in Glasgow and was a Partner in KPMG Glasgow at the time of his retirement.
Erstwhile colleagues from KPMG remember his meticulous attention to detail in looking after his wide range of clients. They also recall the thoroughness with which he devoted himself for many years to his responsibilities as Partner in charge of human resources and secretarial support, which he managed with great skill and sensitivity.
With a busy family life and his career as a respected chartered accountant, it is remarkable that he also found time for his music. He was a distinguished performer in the fiddler’s seat in the Scottish dance bands of the last 40 years or more, as well as a regular at the RSCDS summer school in St Andrews where he played for classes and held musicians’ courses on playing for dancing, and adjudicated at competitions.
He was a highly respected member of ICAS, a great fiddle player, and most of all he is remembered by friends and family as a lovely man; friendly, genial and utterly reliable.
Charlotte Barbour CA
Sheikh Rayaz Uddin Ahmed BA CA
Sheikh Rayaz Uddin Ahmed BA CA, who lived in Geneva, Switzerland, died on 21 July 2015 aged 85. He was born on 11 August 1929 and admitted to membership on 27 November 1961. After qualifying, Mr Ahmed took a position with Pakistan Oxygen Ltd, was later Financial Controller at the Jeddah Oil Refinery Company, and prior to retirement was with the Societe d’Etudes Techniques et Economiques SA.
Ronald Lynton Caldwell ACMA CA
Ronald Lynton Caldwell ACMA CA, who lived in Glasgow, died on 18 February 2016 aged 94. He was born on 20 January 1922 and admitted to membership on 25 September 1947. Mr Caldwell completed his apprenticeship with Peat Marwick Mitchell & Co before taking a position with Malcolm Campbell Ltd, where he remained until his retirement as Financial Director. Mr Caldwell was also very active with the Scout movement and in 1973 was appointed Area Commissioner for Glasgow Scouts.
William Robert Craik CA
William Robert Craik CA, who lived in Newport-on-Tay, died on 4 May 2016 aged 67. He was born on 25 November 1948 and admitted to membership on 30 November 1971. After qualifying Mr Craik took a position with Lowe Bingham & Matthews, was later chief accountant at Paterson Simons Elder Ltd, and prior to retirement was chief accountant at Henry Jones (Far East) Ltd.
Leslie Edward Crawley CA
Leslie Edward Crawley CA, who lived in Linlithgow, died on 12 June 2016 aged 73. He was born on 2 January 1943 and admitted to membership on 28 November 1967. After qualifying Mr Crawley took a position with Whinney Murray & Co, was later a partner at Crawley & Fisher, and prior to his death was a part-time Consultant at Parepark Ltd.
Campbell Mears Dick CA
Campbell Mears Dick CA, who lived in Ottawa, Canada, died on 3 May 2016 aged 76. He was born on 4 March 1940 and admitted to membership on 30 November 1965. After qualifying Mr Dick took a position with Price Waterhouse & Co, was later Vice-President at Comprehensive Consultants of Ottawa Ltd, and prior to retirement was a Consultant.
James Stewart Fraser CA
The death has been announced of James Stewart Fraser CA (known as Hamish), who lived in Edinburgh, and was born on 21 August 1931. He was admitted to membership on 31 March 1954 and served on the ICAS Taxation Committee 1965-1971. Mr Fraser completed his apprenticeship with Charles Burrow & Co, later Charles Burrow & Co and Alliott Peirson & Co, and remained with the firm until his retirement as Partner.
James Anthony Graham CA
James Anthony Graham CA, who lived in Edinburgh, died on 24 April 2016 aged 73. He was born on 15 March 1943 and admitted to membership on 31 March 1967. After qualifying Mr Graham took a position with Christies of Perth Ltd, was later UK Audit Manager at Simmers, and prior to retirement was Company Secretary at Scottish Business in the Community.
William Thomas Howie CA
William Thomas Howie CA, who lived in Glasgow, died on 14 February 2016 aged 85. He was born on 23 December 1930 and admitted to membership on 28 March 1956. After qualifying Mr Howie took a position with Thomson Jackson Gourlay & Taylor, was later Secretary of The DCL Cooperage Co Ltd, and prior to retirement was Company Secretary at Pirie & Co (Paisley) Ltd.
Albert Hyde CA
Albert Hyde CA, who lived in Tunbridge Wells, died on 27 March 2016 aged 82. He was born on 6 September 1933 and admitted to membership on 27 March 1957. After qualifying Mr Hyde took a position with Neil Fullarton & Co, was later with Pfizer SACI, and prior to retirement was Financial Director/Secretary at CMP Industries Ltd.
Colin Anthony Johns BA CA
Colin Anthony Johns BA CA, who lived in Orinda, California, died on 12 May 2016 aged 59. He was born on 20 August 1956 and admitted to membership on 3 April 1981. After qualifying Mr Johns took a position with Main Hurdman, was later with Peat Marwick Main & Co, and prior to his death was a Partner at Hemming Morse Inc.
Brian James Maguire BAcc CA
Brian James Maguire BAcc CA, who lived in Glasgow, died in February 2016 aged 53. He was born on 11 August 1962 and admitted to membership on 20 June 1986. After qualifying Mr Maguire took a position with Peat Marwick McLintock, was later Tax Manager at Thus Plc, and prior to taking a career break was Group Tax Manager at Raytheon Systems Ltd.
Mabel Anne Murray CA
Mabel Anne Murray CA, who lived in Glasgow, died on 13 March 2016 aged 84. She was born on 22 August 1931 and admitted to membership on 31 March 1954. After qualifying Mrs Murray took a position with The Scottish Chemist, was later Director at Brechin Bros Ltd, and prior to retirement was an Accountant at Taylor & Co.
John Robertson Smith CA
John Robertson Smith CA, who lived in Crieff, died on 16 April 2016 aged 86. He was born on 2 October 1929 and admitted to membership on 27 March 1957. After qualifying Mr Smith took a position with McLay McAlister & McGibbon, was later Group Accountant at Scottish Lowland Holding Ltd, and prior to retirement was Group Accountant at TDG Cairngorm Ltd.
George Yule Wood CA
George Yule Wood CA, who lived in Berwick-upon-Tweed, died on 7 February 2015 aged 85. He was born on 27 September 1929 and admitted to membership on 26 March 1958. He completed his apprenticeship with WS Brown, MacDonald & Fleming, before becoming a Sole Practitioner at GS Fleming & Wood, and prior to retirement was a Clerk at Berwick Harbour Commission. Mr Wood will be missed by his wife, children and grandchildren.