Adam Smith

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