The UK-based accounting and investment management group Smith & Williamson has promoted Susan Roller to the position of associate tax director in the firm’s Salisbury office.

Roller has worked in private client tax for the last five years, with a specialised interest in the taxation of non-UK domiciled individuals.

Roller’s promotion comes after recent developments in her field of expertise, with the government announcing alterations to the laws defining whether people fall into the UK resident tax bracket or not. Furthermore the government has proposed a new tax exemption for non-UK-domiciles who remit funds to the UK. The tax exemption is aimed at boosting investment in the UK, says Roller.  

"In addition to her UK-based clients, Susan Roller has recently concentrated on advising individuals from overseas who have come to live in the UK as well as the trustees of their often complex offshore structures. With the increased focus by HMRC on those holding funds abroad it is essential that advice is taken on UK tax prior to bringing funds to the UK. Also that correct disclosure is made to protect the taxpayer from penalties. I am delighted to welcome Susan Roller to our senior team,” said Susan Shaw, head of the firm’s Salisbury office.

Smith & Williamson currently employs around 1,500 people and has offices in London, Belfast, Birmingham, Bristol, Dublin, Glasgow, Guildford, Southampton and Worcester in addition to its Salisbury office.