Where the expression "partner" is used this means a member of Wylie & Bisset LLP Registered to carry on audit work by the Institute of Chartered Accountants of Scotland Firm Member of Insolvency Practitioners Association We aim to serve our clients, not only in the important aspects of tax compliance, but also with a view to planning for the future in terms of the most tax efficient vehicle from which to conduct a client's business Our next charity seminar is scheduled to take place on Wednesday 3rd November in Glasgow We have always been committed to continuous development and offering our clients the best possible service and attention Our internal audit team are currently offering a programme of training workshops