UK
Ireland
Owner-managed businesses, large corporates, international tax planning, corporate reorganisations, family investment companies, UK reporting funds.
Experience
Sam joined Smith and Williamson in 2012 and has over 10 years' experience working in tax across a diverse portfolio of clients and sectors. He deals with a wide range of business tax issues for clients, from fast-growth owner-managed business to large multinational groups.
Professional qualifications & memberships
- Association of Taxation Technicians (Fellow)
- Chartered Institute of Taxation
Article
HMRC reverse hybrid consultation: The impact on fund structures and investor groups
HMRC’s recent consultation considers potential changes to how UK resident individuals are taxed when they are members of entities such as US LLCs. We consider how these proposals could affect fund structures and investor groups.
Article
Corporation tax deductions for share schemes: Unlocking opportunities for international employees
Ensuring that corporation tax relief is fully and accurately claimed is a priority for any multinational group. One area that frequently presents both significant opportunities and complex risks is the statutory deduction available for employee share acquisitions under Part 12 of the Corporation Tax Act 2009 (CTA 2009).