Assistant Officer with H M Customs & Excise, based at Grangemouth, covering all aspects of Customs & Excise Duties. Promoted to Executive Officer in 1978 and moved to Harlow VAT Office and worked in all aspects of the tax. Returned to Edinburgh VAT Office in 1983. Promoted to Higher Executive Officer in 1988. Responsible for the VAT control of several multi-national companies, including John Menzies plc and Scottish & Newcastle plc.