Register of members' interests, version 4 as published August 2025
Category One: Remuneration
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.3 – 4.11 refer
Member
Interests
Aidan O’Carroll
Non-Executive Director Hillhouse Estates Ltd
Non-Executive Director of Valu-Trac Investment Management Ltd.
Jean Lindsay
Crown Estate Scotland Board Member
Non-Legal Member of the Employment Tribunal (Scotland).
Simon Cunningham
Various ad-hoc consulting engagements , e.g. facilitated risk and related workshops for Board of Trustees
Idong Usoro
Director/Owner of Digital Treetop Ltd, Data Science, digital transformation solutions and consultancy company.
Rt Hon Ken Macintosh
Associate Director, Arden Strategies working on strategic campaigns and good governanceprojects in the UK and internationally
Associate, Global Partners Governance working on international projects
Assessor of Officeholders on behalf of the Scottish Parliament Corporate Body
Various ad-hoc consulting engagements e.g. Chair or speaker at various conferences & events across Scotland.
Advisor to the learning disabilities charity, Enable
Robert MacIntosh
Owner/Director of Robert MacIntosh Ltd, Consultancy & Publishing company
Stephen Ramsay
Head of Information and Cyber Security, GRC, and Legal at Desana Network Limited.
Completing “A Number” Modules at Robert Gordon University Funded by the Scottish Upskilling fund
Elizabeth Barnes
Member of the Scottish Courts and Tribunal Services Audit and Risk Committee
Julie Hesketh-Laird
Owner of Hesketh-Laird Consulting which offers consulting services to companies and trade bodies, presently for services to the alcohol industry. Main client is FIVS, the International Wine Federation for who I have the title: CEO
Category Two: Related Undertakings
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.12 – 4.14 refer
Member
Interests
Aidan O’Carroll
No registerable interests
Jean Lindsay
No registerable interests
Simon Cunningham
No registerable interests
Idong Usoro
No registerable interests
Rt Hon Ken Macintosh
No registerable interests
Robert MacIntosh
No registerable interests
Stephen Ramsay
No registerable interests
Elizabeth Barnes
No registerable interests
Julie Hesketh-Laird
Co-Owner of Pentland Spirits, Independent spirits bottlers.
Category Three: Contracts
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.15 – 4.16 refer
Member
Interests
Aidan O’Carroll
No registerable interests
Jean Lindsay
No registerable interests
Martin McEwen
No registerable interests
Simon Cunningham
No registerable interests
Idong Usoro
No registerable interests
Rt Hon Ken Macintosh
No registerable interests
Robert MacIntosh
No registerable interests
Stephen Ramsay
No registerable interests
Elizabeth Barnes
No registerable interests
Julie Hesketh-Laird
No registerable interests
Category Four: Houses, Land and Buildings
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.17 – 4.18 refer
Member
Interests
Aidan O’Carroll
Joint owner of several residential properties in Scotland that are rented out.
Joint owner of a property in Fife.
Jean Lindsay
Joint owner of another residential property in Fife that is rented out
Joint owner of second property in Edinburgh
Simon Cunningham
No registerable interests
Idong Usoro
No registerable interests
Rt Hon Ken Macintosh
Part owner of family house in Skye
Robert MacIntosh
No registerable interests
Stephen Ramsay
No registerable interests
Elizabeth Barnes
No registerable interests
Julie Hesketh-Laird
Joint owner of 2 residential flats in Edinburgh that are rented out
Category Five: Interest in Shares and Securities
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.19 refers
Member
Interests
Aidan O’Carroll
Investment portfolio managed by Julius Baer in which there may be several shares whose nominal value will be in excess of £25k. I have no direct dealings in those shares or the underlying companies.
Interest in loans provided through Lending Crowd
Jean Lindsay
No registerable interests
Simon Cunningham
No registerable interests
Idong Usoro
Investment portfolio managed by Forester Life in which there may be shares across multiple companies and assets. I have no direct dealings in the shares or the underlying companies.
Rt Hon Ken Macintosh
No registerable interests
Robert MacIntosh
No registerable interests
Stephen Ramsay
No registerable interests
Elizabeth Barnes
Investment portfolio managed by Quilter in which there may be shares across multiple companies and assets. No direct dealings in the shares or the underlying companies.
Julie Hesketh-Laird
No registerable interests
Category Six: Gifts and Hospitality
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.20 refers
Member
Interests
Aidan O’Carroll
No registerable interests
Jean Lindsay
No registerable interests
Simon Cunningham
No registerable interests
Idong Usoro
Occasionally, I am invited to speak at conferences and events in the UK and Europe about Digital Healthcare Innovation the application of emerging technologies, Enterprise Architecture and Digital Transformation in different sectors. Reasonable expenses are usually covered and sometime along with fees for my time. I will notify Revenue Scotland of any external speaking engagements in advance.
Rt Hon Ken Macintosh
No registerable interests
Robert MacIntosh
No registerable interests
Stephen Ramsay
No registerable interests
Elizabeth Barnes
No registerable interests
Julie-Hesketh Laird
No registerable interests
Category Seven: Non-Financial Interests
Revenue Scotland Code of Conduct for Board Members, Section 4, para 4.21 – 4.22 refer
Member
Interests
Aidan O’Carroll
Fellow of Institute of Directors Scotland (IoD) and Chartered Director
Member of ARC at Institute of Directors
Member of Institute of Chartered Accountants of Scotland ( ICAS )
Treasurer of Dun Whinny Golf Club
Jean Lindsay
Chartered Fellow of the Institute of Personnel and Development
Simon Cunningham
Director, Free Church of Scotland Pensions Scheme Trustees Ltd, Chair - Investment Committee
Member of Institute of Chartered Accountants of Scotland
Member of the Institute of Risk Management
Director, Abernethy Trust Ltd
Life Member Royal Society for the Protection of Birds (RSPB)
Member John Muir Trust
Non-Executive Director) of Scotland's Rural College (SRUC)
Idong Usoro
Member of the Association of Enterprise Architects
Trustee/Non-Executive Director for the National Examination Board for Occupational Safety and Health (NEBOSH)
Rt Hon Ken Macintosh
Chair of Trustees, Lar Housing Trust
Trustee, Bank of Scotland Foundation
Honorary Trustee, Melanoma Action and Support Scotland
Member of the Privy Council
Fellow of the Royal Academy of Arts, Manufactures and Commerce
Honorary Vice President Royal Environmental Health Institute of Scotland
Robert MacIntosh
Fellow of the British Academy of Management
Fellow of the Academy of Social Sciences
Fellow of the Institute for Engineering and Technology
Chair of the Social Care Charity Turning Point Scotland
Stephen Ramsay
Member of the SNP, with no active organisational or formal involvement
Member of the Royal College of Nursing (RCN)
Registered Nurse with the Nursing and Midwifery Council (NMC)
Member of the British Computer Society (BCS)
Member of the Information Systems Audit and Control Association (ISACA) and hold CISA
Member of the International Association of Privacy Professionals (IAPP)
Elizabeth Barnes
No registerable interests
Julie Hesketh-Laird
Member of the Grampian Speleological Society
Member of the Mendip Caving Group (registered charity)
Member of the Scottish Cave Rescue Organisation (SCRO)
Member of the Jacobite’s Mountaineering Club
Member of the Chartered Institute of Brewing & Distilling
Member of the AIDV International Wine Law Association
