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Scotland's 100 Top Earners

Scotland's 100 Top Earners

Rowling leads the paper millionaires

JK ROWLING’s magic may have conjured a £430 million fortune for the Harry Potter author, but it is not enough to place her in Scotland’s latest Top 10 rich list.

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Why we missed out the Big Four

THERE is a quartet of ultra-high net-worth individuals we have chosen to omit from the list. In the case of Tom Hunter, David Murray, Sir Angus Grossart and Chris Gorman it is impossible for us to make an accurate assessment of their income because of the labyrinth of company structures that have been created.

Who earns what - part 3

50 SIR BRIAN STEWART

The methodology

OUR accounting period for the list was 1 August 2002 to 1 August 2003. Where company entries have not been published for this period, we have determined income from the most recent set of accounts in the public domain.

Who earns what - part 2

75 ANDREW FLANAGAN

Landed with a cash crisis

THE opportunist theft last month of Leonardo’s Madonna of the Yarnwinder from the Duke of Buccleuch’s Drumlanrig Castle, in Dumfries & Galloway, illustrates the precarious financial position of Scotland’s aristocracy. While the Duke sits on the largest private estate in Britain, last valued at £282 million and peppered with valuable works of art - the Leonardo was estimated to be worth £40 million - he cannot afford to install an adequate security system.

Scotland's top 100 earners

MONEY is a many splendoured thing. Never mind biblical ambivalence suggesting that love of it is the root of all evil, everyone’s practical experience dictates that possession of it is a social necessity.

Top earners taking home more than £1m

THE average income of Scotland’s top 100 earners has broken the £1 million barrier, a study by The Scotsman can reveal.

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