Retirement of a Lewis Brownlee Legend – Michael Merritt Retirement

45 Years of Change, Dedication and Impact at Lewis Brownlee culminates in Michael Merrit’s Retirement

Michael Merritt’s retirement after 45 years with Lewis Brownlee is more than a personal milestone – it’s a reflection of just how much our profession has changed, and how much one individual can shape a firm’s journey.

From articled clerk to Director, Michael’s path is as remarkable as it is rare.  He joined the firm in 1980 when it was still part of Thornton Baker, before it became Grant Thornton – and eventually, the independent Lewis Brownlee we know today. Over four and a half decades, Michael became one of our most trusted experts, our “safe pair of hands” in tax, and a guiding figure for generations of colleagues.

From Typewriters to TaxTech: The Profession Michael Helped Shape

When Michael started, accounts were prepared manually. A calculator and a memory typewriter were about as advanced as technology got. Paper tax returns, carbon copies, and fax machines were standard. There were no tuition fees, no cloud software, and every company – regardless of size – needed a full audit.

Michael qualified in 1983, impressively ranking 13th in the country in his professional exams. By 1994, he had become a partner and later a Director – recognised not for loud leadership, but for deep, technical excellence. His true strength was his ability to quietly solve the problems no one else could.

Clients and colleagues alike knew: if something complex landed on your desk, “Ask Michael” was always the answer. Whether it was VAT, an unusual tax structure, or an obscure case law scenario, Michael had likely read about it – twice.

A Leader Without the Noise

Michael wasn’t drawn to marketing or headlines. He preferred technical challenges and one-to-one conversations over big presentations. But his influence was profound. He mentored rising accountants, gave generously of his time, and always made space to explain not just what needed doing – but why.

During his time, the firm underwent significant transformation. From its independence in the ‘90s, to mergers with Payne Sherlock and beyond, Michael played a steadying role. While others led business development or operations, Michael focused on strengthening the technical heart of the firm.

He was instrumental in building Lewis Brownlee’s tax capability, offering rigour, insight, and a relentless commitment to quality – long before “quality” became a branding buzzword.

Then and Now: The Future Michael Helped Build

Accountancy today is unrecognisable from the world Michael joined. Digital record-keeping, MTD, AI tools, and real-time dashboards have replaced paper files and four-week turnaround times. Clients expect proactive advice, not just annual compliance. Accountants are no longer just number-crunchers – they’re strategic advisers, data interpreters, and business partners.

At Lewis Brownlee, we’re proud to be leading in this space – modernising our systems, investing in our people, and continuing to evolve. But we’re doing it on the foundations laid by professionals like Michael. His work ethic, his integrity, and his pursuit of clarity and precision are part of our DNA.

A Well-Earned Farewell

Michael retirement party at Fontwell Racecourse brought together former partners, team members, and friends spanning decades. Many recalled his encyclopaedic tax knowledge. Others, his dry wit. But the consistent theme was respect – for a man who never made it about himself, but always made a difference that really counts.

As we look to the future of the profession – faster, smarter, more digital than ever – we carry forward Michael’s example: that true expertise comes not from tools, but from care, consistency, and always wanting to do the right thing.

Thank you, Michael. For everything.

It is our pleasure to share with you the attached pictures of Michael Merritt’s retirement celebrations!