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

 

A man stands on a floor of digital numbers

Article

Correcting crypto mistakes and learning for the future

Scrutiny of crypto investments is increasing, and undeclared gains are unlikely to stay hidden for long. Individuals have a short window in which to put things right with HMRC, and an opportunity to prepare for the future.

Budget Banners Latestbudgetpredictions

Article

Latest Budget predictions and speculation

All the latest reports on the changes we might see in the Autumn 2026 Budget.

Contact Adam