I was so shocked and saddened to hear the new of Owen’s passing.  I have known Owen for about 5 years and although we met through work only a few times each year, I was always struck by his down to earth nature and his openness to new team members.  An incredibly clever gent, he picked things up so quickly, but his ability to get into the detail was balanced with a lovely ability to build relationships.  It was obvious he a had a broad friendship group amongst our little Tax community in Scotland. We will miss him terribly.  It is such  a tragedy when people so young are taken from this earth so suddenly and I can’t possibly imagine what his family are going through.  I hope they are able to take some comfort in knowing how liked Owen was by all who crossed paths with him.