As well as being my manager, Owen had been a great mentor to me over the years. He taught me so much and was always happy to take my daft questions and turn the complex into the understandable. He had a passion for sharing his love and knowledge of tax and he will be fondly and respectively remembered throughout the small tax community in Scotland for this. As a manager he did everything right – he was fair and supportive and always had the best interests of his staff in his mind. We are missing Owen at Beam – his witty banter, unrivalled passion for a spreadsheet and sheer intelligence cannot be replaced.

What always struck me about Owen was hit respect for Cat – Cat, he talked about you with so much love and respect and I always got the impression he just felt so lucky to have you in his life. His devotion to his girls was second to none. I hope they grow up knowing what an amazing Daddy they had – they could not have been more loved and wanted.