Salisbury accountancy and investment firm Smith and Williamson has waved a fond farewell to tax specialist Rosemary Hart (pictured, centre) who has retired after 26 years.

Mrs Hart joined the group as a tax manager in 1988, and moved to the Salisbury office in 1992 before becoming a senior manager in 1994. Her particular field of interest has been family groups, dealing with the tax affairs of individuals, their children, businesses and trusts. Mrs Hart said: “It has been fascinating to be involved with families over such a long period where there are so many changes and developments but where concerns and aims stay much the same.

“I am sad at leaving behind both colleagues and clients that I have worked with over the years.”