In memoriam: Henry 'Cunnie' Rankin
1 Mar 10
Henry Cunison Deans Rankin MA LLB CA FTII, known as “Cunnie”, died on 4 January 2010
by Derek Allen, director, taxation with ICAS
Cunnie was a member of ICAS for 47 years and throughout much of that period he made a huge contribution to the Institute and to his fellow CAs.
Cunnie was appointed as a lecturer in student education in the early 1970s and, over the course of the next ten years, became deputy director and then director of education.
Alex McDougall, convenor of the VAT Committee, said: “Cunnie was my inspiration to pursue a career in tax.”
Many accountants will recollect Cunnie’s intellectual clarity and interest in tax, and his ability to convey this. This was reflected in his lecturing to CA students and in his involvement in CA Business Courses.
One of his many strengths was an ability to write simply, clearly and logically when explaining complex topics. His book Corporation Tax for Students was required reading throughout the 1980s.
Cunnie’s chairmanship and organisation of the ICAS Modular Tax Training course, run each May in Rothesay, is memorable.
The course started on a Sunday afternoon and finished the following Saturday lunchtime. Many tax enthusiasts gained their tax knowledge there. There are too many stories to mention, but one included ferry strikes, Cunnie and Alex McDougall delivering all the lectures for the people stuck on the mainland, table tennis tournaments on the Friday night and swimming in the bay!
Cunnie helped to make this an enjoyable and informative course that hundreds of ICAS members will remember fondly.
Cunnie set up his own practice in 1983. He brought a brilliant intellect, enthusiasm and humour to all that he did. His great sense of humour, helped by his infectious laugh, came with any meeting in which he was involved.
In the early days of student education, armed with a new black and white TV camera, a small group from ICAS made a film of the new Duly Performed Certificate. Although filmed for educating students the main aim was to capture Cunnie’s infectious laugh – needless to say it was hugely successful and was shown to countless students for many years.
He worked voluntarily for ICAS, contributing to the Taxation Committee and International Tax Sub Committee for many years, and represented ICAS at the Inland Revenue’s Tax Law Rewrite project as well as internationally at the Fédération des Experts Comptables Européens (FEE). Cunnie was also the editor of a number of Institute publications, such as Technical Bulletin and CA Briefing, contributing many articles as well as keeping budding authors on the right track.
He was passionate to communicate clearly so that readers could benefit from the material.
There were many enjoyable and jocular evenings over many years when Cunnie was the editor of the publication Budget Briefing.
Cunnie lived life to the full, retaining an enthusiasm for work and an appreciation of the good life. He was also a man of independent thought who actively participated in a wide range of interests – family, Scotland, art, music and politics were all important.
He was passionate about Scotland, and this was reflected in his support of the Saltire Society of which he became the Chairman in 2007. It was also reflected in his lifelong membership of the Scottish National Party, for whom he stood as a Westminster candidate in the late 1960s and early 1970s on three occasions, and for whom he tirelessly campaigned.
In his later life, he studied Gaelic, augmenting his fluency in other languages including French and German. He loved music and, as the treasurer of the charity Cantilena on Islay, he was instrumental in helping to organise an annual music festival each year.
There was nothing remotely parochial about Cunnie. He was an outgoing person, great company, hugely entertaining, and with a wide range of interests that were often discussed over a fine meal. Even in his final year, when he dealt courageously and with good humour with illness, Cunnie remained active professionally and was enthusiastically involved in promoting Scotland.
Cunnie is survived by his wife Enid, his daughters Janet, Jean, Margaret and Helen and grandchildren. He will be sorely missed by all who knew him. He will be remembered for his kindness, his good humour, his infectious laugh and his considerable contribution in so many areas.
Derek Allen, director, taxation with ICAS.