Mackay & Co

Chartered Accountants and Business Advisors

Tel: 01408 633160

Our Services

Business Consultancy

Providing advice on all aspects of running a business from start-up, ongoing business issues, expansion, business planning and cash flow projections.

Accounting & Book-keeping

Preparing sole trader, partnership and company accounts. Providing book-keeping services or advice on suitable methods to suit your business.

Taxation Advice

Preparation of self-assessment and corporation tax and online filing. Advice on inheritance and capital gains tax. Dealing with HM Revenue & Customs on all issues.


Preparation of VAT returns. VAT issues and dealing with HM Revenue & Customs on your behalf.

Payroll Service

Payroll service including filing and auto-enrolment pension obligations.


We provide a full range of services dealing with charitable organisations, and are happy to provide advice and ongoing compliance work as appropriate.

Foreign Tax

Advice on overseas tax issues.


Mackay & Co was established in 1979 by Ian Mackay CA. He built the business from scratch and was determined to establish the practice in his home area, employing local people. During these years he has employed local students and given them an introduction to accounting and office life. Eight of them are now qualified Chartered Accountants, living and working throughout Scotland and the rest of the world.

In September 2015 the practice was taken over by Marcus D. MacIver CA. Marcus, who has 11 years’ accounting experience, belongs to Easter Ross and is returning to this area with his young family after completing his training in Perth and working recently in Oban with R A Clement Associates who are the largest accountancy practice in the West Highlands of Scotland. He has experience working with a wide range of clients and has had particular involvement with clients in the farming and hospitality sectors.


Golspie is on the A9, 50 miles north of Inverness.

We are situated on the Main Street in the Old Bank Building next door to the Bank of Scotland.

Parking is available at the front of the office.

View our location on Google Maps

Contact Us

Marcus D MacIver CA, MA (Hons)
Mackay & Co CA, Main Street, GOLSPIE, Sutherland KW10 6RH

Tel: 01408 633160

Hours of Business

Monday - Thursday: 8.30am - 4.30pm
Friday: 8.30am - 2.00pm
Saturday & Sunday: Closed