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James Carn

Associate Director

Areas of expertise

James provides advice and manages compliance for individual taxpayers with a focus on international personal tax including residence, domicile, succession planning, and remittance planning including use of the temporary repatriation facility. James also provides advice to trustees, settlors and beneficiaries of non-UK resident trust structures.  

Experience

James has over fifteen years of experience in advising international private clients, having trained at a Big 4 firm before moving to a private client focused  practice. He regularly provides advice to clients in connection with purchasing UK property, establishing, restructuring and winding up non-UK resident trust structures, transferring assets to younger generations and reporting the sales of UK property by non-UK resident taxpayers.  

James has assisted various clients with HMRC tax investigations and with making disclosures to HMRC under the worldwide disclosure facility. He also regularly instructs Tax Counsel to opine on contentious tax matters, including in connection with HMRC investigations and potential litigation proceedings.  

In addition to his client facing work, James also contributes to S&W publications regarding developments in personal tax legislation and provides internal training to junior members of the team. He has sat on the ICAEW's cryptoasset working group, through which he has been quoted in national press articles regarding the UK tax treatment of cryptoassets and has contributed to government consultations on the topic.   

Professional qualifications/memberships

Member of the Chartered Institute of Taxation.

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