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Simon Miller

Director

Areas of expertise

Simon specialises in providing tax advice to HNW individuals and families with an international aspect to their tax affairs. This includes advising on non-UK structures, such as trusts and foundations, as well as advising those looking to move to or from the UK.

Experience 

Simon has over 15 years of experience advising international private clients and families, including advising on the changes to the taxation of non-UK domiciled individuals in 2017 and more recently the introduction of the 'foreign income and gains' regime from April 2025.

Notable client work and achievements

  • Advising a HNW international family on restructuring of their offshore trust interests ahead of the reform of the rules governing offshore trusts in April 2025.
  • Dealing with a high-profile enquiry into the domicile status of a UK resident but non-UK domiciled client.
  • Planning ahead of the arrival in the UK of HNW individuals, including consideration of future funding requirements and tax-efficient structuring.
  • Advising on the UK tax treatment of withdrawals from a large non-UK pension fund, including the implications of the various changes since inception, such as the disguised remuneration provisions.

Professional qualifications/memberships

Chartered tax adviser

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Article

Lifting the weight: Bearing the tax burden

Recent analysis shows the continuation of a long-running trend: A record tax take supported by fewer and fewer payers.

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Article

IHT and Balfour: Is this still relevant post-Budget?

What is the Balfour test, and are there still tax planning opportunities following the significant IHT reforms introduced in the 2024 Budget?

Contact Simon