Adam Smith
People

Adam Smith

Partner

Areas of expertise

US taxation of US persons, US taxation of NRAs, US/UK tax treaty, taxation of non-UK domiciliaries, matrimonial/divorce tax planning.

Experience

Adam has over 20 years’ experience of advising individuals and businesses on US tax matters, particularly in the international context. Examples of Adam’s work include:

  • Advising ‘accidental Americans’, Green Card Holders and other US connected individuals on their tax filing requirements, including the voluntary disclosure regimes
  • Pre-immigration tax planning for moves to the US and US persons moving to the UK
  • Acting as a single joint expert in financial remedy proceedings where either or both parties are US citizens or US assets are in play
  • Advising US owner managed businesses on structuring, tax elections and US tax compliance
  • Advising on expatriation or Green Card abandonment
  • Advising on US and UK tax residency as well as UK non-dom and remittance planning

Professional qualifications/memberships

Member of the Chartered Institute of Taxation
Enrolled Agent licensed to practice before the Internal Revenue Service

 

Family succession discussions

Article

Surviving inheritance: Tax and governance for family businesses after BPR reforms

Inheritance tax changes are an opportunity for many family business owners to finally address succession and secure their legacy.

Hmrc Wealth Tax 2025

Article

Could a UK wealth tax be on the horizon as we approach the Autumn Budget 2025?

With speculation mounting in the press over the potential introduction of a wealth tax in the upcoming Autumn Budget, we consider what a wealth tax is, how it could be introduced in the UK and the legion of challenges it would raise.

Contact Adam