St Andrews

This weekend I got to live a childhood dream - visiting St Andrews, Scotland. Learning to play the game of golf and watching the British Open with my Dad are treasured memories of my childhood. When I got the chance to visit the place where golf began, I took it.  The 22 hours of travel over the course of 2 days was 100% worth it.

The First Tee and 18th Green of The Old Course

The town of St Andrews was much more than I had imagined. To be honest, I was going for the golf, but it turned out to be one of the most spectacular places I've ever been, golf aside.

Martyrs Monument erected 1842 commemorating the Protestant reformers executed in St Andrews 300 years earlier during the Scottish Reformation

The entire town is walkable in one day, but to get a true appreciation of the city and it's rich history, you could spend a lot of time here.  I was able to take in some of the scenery before playing golf in the afternoon. Castle ruins and St Andrews Cathedral like those below are set amongst modern residences/businesses right off main street. Very visible is the regions violent history.



St Andrew's Castle overlooking the North Sea, originally built in 1189.  Destroyed and rebuilt several times as it changed hands between the Scots and English, what remains was built 1400.

St Andrews Cathedral, built 1158 was the center of the Medieval Catholic Church in Scotland. It fell into ruin during 16th century Scottish Reformation, after which Catholic mass was outlawed.

 

The Royal and Ancient Golf Club of St Andrews is one of the oldest and most prestigious golf clubs in the world. The clubhouse shown below overlooks the 1st tee of the Old Course. 

For all my travels, I was not able to play the Old Course, where the British Open is played every 5 years. By the time I arrived by bus, there were already 50 people in line to take 12 single slots. Part of the reason it is so tough for the public to play the Old Course is the fact the course is closed for events and tournaments much of the year. During the month of September for example, the course was only open 7 days. The course is also closed on Sundays. I was able to play the "New Course" and part of the "Jubilee Course" which are owned and operated by the St Andrews Trust, the same charitable organization that runs the Old Course.  The holes I played were right along the West Sands Beach of the North Sea. Many of the holes were intermixed with the Old Course. Although, certainly not the legacy of the Old Course, it was still neat to play along the beach where the game began.

  

 At the end of the day I asked a gentleman to take a picture of me in front of the clubhouse. In talking for a while he mentioned he was lucky enough to be a member of the Royal and Ancient Golf Club of St Andrews and asked if I would like a tour through the private clubhouse. What luck! There were rooms with all the clubs throughout golf's history, there was a library that had to hold over 10,000 books - all of them on golf. He took me through the lockers where golf's greatest players prepared for battle on the links. There were many trophy rooms, but the most impressive sight inside was the original Claret Jug, given to the British Open Champion since 1872, and still is to this day. The Claret Jug is on the right in my picture below.  The Challenge Belt (middle) was awarded to the Open champion prior to 1872, and the large trophy on the left goes to the British Amateur Champion.

The short trip to St Andrews is one I will never forget.

"Tom Morris" - 18th hole of the Old Course at St Andrews

The first week

The week started with my first day at Mazars.  The office is very close, only 2 blocks away.  The office is modern, efficient and impressive. There are about 200 people in the office, which is comprised of financial planning, audit and tax in order of size, respectively.

No one has their own office. Everyone is seated in rows, in an open office environment that encourages collaboration and community. Treats are stashed in a common area and available for all.  It is expected on your birthday to bring in something sweet for the team.

It is hard to imagine packing all the work on our desks in the U.S. into a 4ft section in a community row, and Mazars isn't paperless.

In the center there are break out offices for discussions between colleagues or phone calls.

 

For more formal meeting with clients, the office contains a number of offices.

 I learned a lot my first week about the work at Mazars. There are a lot of fascinating projects dealing with international tax, R&D credits, transfer pricing, VAT, and taxation of professional athletes and entertainers. Business is inherently international here because of the proximity to so many other countries. Imagine the transfer pricing, international tax, currency issues if each state were a different country with different currencies.  That is the landscape for a UK tax advisor. 

 

Some interesting things I've learned so far:

• Individuals in the UK do not typically file tax returns
• "National Insurance" is deducted from pay & provides free healthcare to everyone in the UK
• No sales tax in the UK (but VAT is similar)
• No depreciation is allowed on buildings
• No mortgage interest is allowed as personal deduction (accountants gasp!) on individuals that are required to file returns
• Client Meals and Entertainment is 100% non deductible
• Most energy efficient property (vehicles/equipment) is fully deductible

Outside of work I was able to take in more of what England has to offer.  Ed Tomlinson, a colleague at Mazars took me to a MK Dons football game.The Milton Keynes stadium is new and grand, it reminded me of the Roman Colosseum. The MK Don's 3-1 victory was exciting, I was pretty pumped up to cheer them on, but I had nothing on the locals. I now know where most youth in England pick up their profanity.

 After a  little football, we went out for some dinner and drinks in a village NW of Milton Keynes called Stony Stratford.  It was the quintessential English village pictured in my mind.  The village was an important stopping-off point for mail and passenger coaches traveling between London and the northern cities of England in the 18th/19th centuries. Many of the coach inn's and restaurants are still in existence.

A church right on the main street

The guys I played golf with last weekend asked if I wanted to join them again this weekend. They play in a league called the "Friends of Golf Society".  Very official league, I'm sure.  This week was the Lairy Trouser Invitational. The picture below tells the story, I had a great day with these guys.  Many of the blokes have been lifetime mates and it was funny to listen to them banter back and forth, I understood about 20% of what they were saying.  I didn't see this one coming when I was packing for the trip so I'm the guy hiding in the back ashamed of his trousers.

 The warm welcome by everyone here is overwhelming. I've been lucky to forge some great friendships already and for that I'm grateful.

My first days..

Entering England I understood there was a lot to learn. I knew they drove on the other side of  the road, but it was still strange getting in the passenger seat.  And yes, everyone here drinks Red Bull.

My first month I will be working for Mazars in their Milton Keynes office.  This is a city about the size of Charleston, 45 minutes north of London.  I live in an apartment in the city center which is convenient because without a car I walk everywhere.  Living in a high rise takes some getting used to but I can't argue with the view!

A few of the things I have already learned:

• Every outlet has a switch to turn it on or off. Be careful in the kitchen to turn off the stove but not the refrigerator.
• Most apartments like mine don't have "AirCon" (air conditioning) in them because it is so mild year round.
• Cloths are washed and dried in the same magical device.
• There are coins for what seem to be every denomination (I have considered buying a man purse).
• The term "quid" means pound and they count pennies in "pence" (cents).

My first day of exploring I went for a run through Campbell Park.  It is one of the many parks nearby.  It has areas with animals and amusements for children, sculptures and quiet vistas overlooking windmills. At the very end of the park there are two large ponds, one is used for paddle boating and canoeing and the other is a cable park for wakeboarders.

 A little cricket anyone?

Families canoeing at Willen Lake

 MK Cable Park

 

Rivers wind through the entire park, making it very scenic. A little too scenic, I got lost and my 5mi run turned into a 10 mile run. I'm not a runner and I was definitely feeling it on Sunday!

 

 

My first weekend in Milton Keynes ended after a round on the links. I got paired up with a couple of guys who were hilarious and they did not stop making fun of my American accent.  After the round I grabbed my first pint in England and traded some stories on customs and culture.  It is amazing how different our cultures are, but how similar we live our lives and love our families.

A beautiful day for golf in England!

 

Time to get geared up for my first day in office tomorrow!

The Beginnings

My journey to London did not start as planned...after being delayed in Charleston I missed my connection in Washington D.C.  Luckily, I was able to catch the first flight over the pond in the morning.  The representative even looked past my grossly overweight baggage and put me in an exit row for the long flight : )  Although it was not the way I imagined my journey would begin, I am blessed to have this opportunity and I look forward to what lies ahead. Mazars (accounting firm I'm working with) could not have been more accommodating, quickly re-routing my pick up at LHR after hearing of my delay. My only regret is not making a welcome dinner on my arrival. The plane cuisine was no substitute...

As we fly east against the setting sun

 My first view of London and the River Thames!