Bachelor of Science, Aberdeen University, Scotland, 1973. Doctor of Laws, Aberdeen University, Scotland, 2004.
Inspector of taxes United Kingdom Inland Revenue, Aberdeen, 1974-1979. District inspector in charge London Provincial District 23, Edinburgh, 1980-1981. Tax consultant Ernst & Whinney, Hong Kong, 1981-1985, tax partner Hong Kong, 1986-1989, Ernst & Young, Hong Kong, 1990-1999.
Chief operating officer, Ernst & Young China, Hong Kong, 2000—2003, managing partner Far East, 2004—2005, senior advisor, since 2005. Chairman Far East tax committee Ernst & Whinney, Singapore, 1986-1989, member international tax committee, New York City, 1986-1989, chairman tax services Hong Kong and Far East, since 1990, member international tax committee, 1990-1999.
Member Joint Liaison Committee on Taxation, Hong Kong, since 1988, deputy chairman, since 1992. Chairman Committee on Double Taxation, 1987. Member Hong Kong Government Advisory Committee on Broad Based Taxes, since 2000.
Member Hong Kong Society Accountants (chairman tax 1987-1991), International Fiscal Association Amsterdam, Hong Kong General Chamber of Commerce (tax and economic services committees since 1991, coalition service industries committee since 1998, vice chairman coalition service industries since 2004, various other committees), British Chamber of Commerce in Hong Kong (economic services committee 1991-1994), Hong Kong Football Club (treasurer 1984 ), Royal Hong Kong Jockey Club, Hong Kong Club, Aberdeen University Hong Kong Association (president since 1990).
Married Dorothy Agnes Richards, January 27, 1984. Children: Melvin Stuart, Lyndsay Kathryn, Harrison Duncan, Heather Louise.