Why Tax? A Conversation with John McAuslin – Partner & Head of Corporate Tax at Johnston Carmichael

Rutherford Cross Tax recruitment specialist, Ben Jones, caught up with John McAuslin, Partner & Head of Corporate Tax at Johnston Carmichael in the latest edition of our “Why Tax?” blog series.  Ben explores John’s career journey, what tax looks like today, and John’s life outside of work.

When they say, “People make Glasgow”, John McAuslin is the kind of person they are talking about. Approachable, humble, funny and hospitable are just a few words to describe the Partner and Head of Corporate Tax for Scotland. It’s a huge role with an incredible amount of responsibility, and I was keen to understand how John approaches the challenge.

I mentioned “Radical Hospitality” being Livingston James Group’s theme for this year in previous blogs, focusing on how we make people feel. It’s clear that Julie at Johnston Carmichael’s reception got the memo; I was greeted with a beaming smile and my first name before I’d even closed my brolly.

“Ben! Let me tell John you’re here.”

It’s easy to understand why the firm has a great reputation for its culture. These little moments matter, reflecting the tone of the workplace and the people within it. It set a fitting stage for a thoughtful conversation with John.

John is warm, self aware and grounded. Despite the title, he speaks with humility and humour, and our discussion ranged from exam choices and early mentors to leadership, AI, family and the changing landscape of tax.

 

Early Choices and Finding a Path into Tax

John’s journey into tax began, as many do, without a strict plan. At school and university, his priority was keeping options open. Law appealed because it allowed exactly that flexibility.

“I realised that if I did accountancy, I couldn’t become a lawyer, but if I did law, I could still become an accountant!”

He enjoyed the structure of law, legislation, cases, interpretation, but remained drawn to numbers and business. A third year tax module unexpectedly brought the two worlds together, revealing a career that felt natural.

There was a brief moment in his first year where he considered switching paths entirely and studying medicine instead. He describes it as a “crisis of confidence… or maybe morality”, a sense that helping people mattered to him. In hindsight, that instinct remains central to how he approaches tax today.

 

PwC, Early Influences and the Foundations of Leadership

John joined PwC in the first merged intake of the combined Price Waterhouse and Coopers & Lybrand firm. Before that, he’d completed a summer placement at Moores Rowland, where a partner made a lasting impression. When he later met another PwC partner during recruitment, it confirmed his decision.

“He was incredibly knowledgeable but just a normal human being, someone you could immediately connect with.”

There’s a running theme through all these interviews, and it’s that an inspirational partner or leader can make a lasting impact, even 20+ years later. We’ve all heard the phrase: “people leave managers, not companies”, but the same is true in reverse: a great leader can result in loyalty and fulfilment.

Working with owner managed businesses early on gave John what he describes as a “real kick”, feeling the impact of saving money not just for a company but for the individuals running it. Later, he moved into mergers and acquisitions, working with highly technical teams and gaining exposure to leadership programmes that shaped his development.

One exercise from those programmes remains vivid: sitting opposite a colleague, each person had to answer the same question forty times: Who are you?

“The first answers are easy; brother, son, student… but by the time you get to the twenties, you really start discovering what drives you.”

For John, the exercise reaffirmed that he draws energy from people, especially one-to-one conversations. It also helped him understand something else: large rooms can be daunting, even for partners. That awareness has made him intentional about breaking down barriers for junior team members who may feel intimidated by hierarchy.

 

Joining Johnston Carmichael – Culture, Belonging and Leadership in Action

John’s move to Johnston Carmichael wasn’t driven by dissatisfaction at PwC, it was a pull towards something that felt more aligned with him personally. Several people he respected had joined the firm, and when he met the CEO at the time, the cultural match was unmistakable.

“Sandy didn’t just talk about doing the right thing, he lived it. Something that has continued and amplified under our current leadership team of Mark Houston, Chairman and Lynne Walker, CEO”.

He joined the Glasgow office when there were only 34 employees based there. Today, there are over 200, but he still remembers those early years as entrepreneurial and energising, the kind of environment where people shape markets, build relationships and grow teams with real ownership.

A few years later, he was asked to step into the role of Head of Corporate Tax for Scotland, an honour that came with its share of nerves.

“I was excited but also scared. You don’t really know what it means until you’re in it,” he said.

What made the transition smoother was the firm’s approach. Rather than asking him to reinvent himself, they encouraged him to amplify what he was already doing. When the previous Head of Tax retired, leadership shifted to a three person Tax Board: John, David Ward and Alex Docherty, each bringing different strengths.

The Board has since refreshed its strategy, focusing on making sure everyone in the tax team can clearly see how their work connects to the wider firm’s goals. It’s important to John that every person feels they are genuinely contributing.

Culture remains central to how he leads. When discussing how Johnston Carmichael has maintained its identity while growing, he highlighted the importance of listening.

“People on the ground often know what needs to change long before leadership does, you just have to give them the space to say it.”

 

Tax Today

Ask John about the future of tax and he describes the industry as going through an “industrial revolution.” Hybrid working, technology and artificial intelligence are reshaping how advisers operate, and what they need to be.

He’s optimistic about AI but pragmatic.

“It won’t replace advisers. It can find patterns, but it can’t challenge someone’s assumptions or understand what’s really driving a client.”

To him, AI frees advisers from the more administrative elements of the job, allowing them to focus on context, judgement and problem solving, the things that make advice meaningful. Rather than seeing AI as a threat, John sees it as an opportunity to strengthen relationships and deliver better outcomes.

Hybrid working, he believes, also requires careful balance. While it has improved flexibility, it can remove some of the incidental learning that comes from being physically near more experienced colleagues. Coaching the next generation requires both structure and empathy. On career development, his advice is consistent and clear:

“Don’t run before you can walk. Build strong foundations. Your career is long, those early years matter.”

He also emphasises networks, both within and outside the firm. Careers are built through relationships as much as knowledge which can pay dividends down the line. The Tax world is a small world…

 

Life Outside Work, Family and Perspective

As with all these conversations, the best insights come when we drift beyond work. John speaks warmly about his family: three children with different personalities, interests and ambitions, but united by a close bond.

He recalls the early days of parenting twins, involving three hour feeding cycles that felt never ending.

“You reach a point where you’re just delirious. I don’t know how we got through it,” he laughed.

Those experiences shape his perspective on work and life, particularly the importance of health, stability and gratitude.

His upbringing also plays a role. His father worked in the oil and gas industry across the world, giving John an appreciation for travel and a wider view of life beyond Scotland. He hopes to share more of that with his children as they grow.

When I asked what gives him the most satisfaction in his current role, he didn’t hesitate: “supporting people”.

“Calling someone to tell them they’ve passed their exams or got a promotion… that genuinely makes my week.”

It’s a reminder that leadership isn’t about status or authority, it’s about making the right decisions in the small moments.

 

Closing Thoughts

What stands out most about John McAuslin is his consistency. Who he is as a leader, how he sees the profession and the decisions he has made throughout his career all stem from the same principles: integrity, connection and doing the right thing.

John views tax not as a technical discipline, but as a human one. He values relationships as much as technical skill and he leads with empathy, clarity and authenticity. In an industry often misunderstood and labelled as transactional, John is a timely reminder that tax is fundamentally about people, their businesses, their families, their futures and the trusted advisers who help guide them through it.

 

We want to thank John again for taking the time to share his insights with Ben. This blog is part of our “Why Tax?” series, highlighting the careers of leading figures in the tax profession. If you would like to be part of this series and share your own career journey and tax insights, don’t hesitate to reach out to Ben Jones: [email protected].

Contact Ben to hear about upcoming networking events, Tax opportunities or Tax recruitment requirements for your organisation.