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.

In September 2015 the practice was taken over by Marcus D. MacIver CA. He has experience working with a wide range of clients and has had particular involvement with clients in the farming and hospitality sectors.

Mackay & Co has an experienced team of 20 staff with many years of experience - covering a wide range of areas from general compliance with accounting and taxation to business recovery; from business start-up to exit strategies.

We cover a wide geographical area, with clients across Scotland and further afield.

In 2017 we were delighted to welcome the clients and staff of MOATS, Dingwall to the firm – and at that time were joined by David Ross CA from Oban, who heads up the Dingwall office. David is an experienced chartered accountant who qualified in Glasgow before returning to R A Clement Associates in Oban in 2003. We are delighted to welcome David to the firm, and look forward to benefiting from his knowledge and experience.

From April 2019 David Ross will also be heading up our new Oban office, while sharing the responsibility of running the Dingwall office.

Download our standard Terms & Conditions.



Golspie is on the A9, 50 miles north of Inverness. We are situated on the south side of Golspie, as you approach from the south take the first turning on your right into the Business Park, and first left at the spot roundabout.
Parking is available at the front of the office.


Ullapool is located in Wester Ross, and is a gateway to the Isle of Lewis, and the Western Isles generally.
It is 56 miles from Inverness and is on the NC500 route.
View on Google Maps


Dingwall occupies a strategic position at the head of the Cromarty Firth, and up until the major regional government reorganisation of 1975 was the administrative centre of Ross-shire – or Ross & Cromarty as it became.
It is a bustling market town, about 14 miles from Inverness, and has excellent transport links.
View on Google Maps


Oban is a bustling town and port on the west coast of Argyll. It is the gateway to the Isle of Mull and beyond.
View on Google Maps


Inverurie is a town in Aberdeenshire, about 16 miles north west of Aberdeen, and the site of the famous Thainstone Mart, one of the largest such facilities in Europe.
View on Google Maps

Contact Us


Mackay & Co CA, Unit 8, Golspie Business Park
Golspie, Sutherland, KW10 6UB
Tel: 01408 633160


Lochbroom Garage, Morefield,
Ullapool, IV26 2SR
Tel: 01854 311460


3 Fodderty Way,
Dingwall, IV15 9XB
Tel: 01349 867757


Ground Floor, 120 George Street
Oban, Argyll, PA34 5NT
Tel: 01631 294160


Crichiebank Business Centre, Mill Road,
Port Elphinstone, Inverurie, AB51 5NQ
Tel: 01467 647942

Hours of Business

Monday - Friday: 9.00am - 5.00pm
Saturday & Sunday: Closed