Martin Scullion - Partner

Martin joined Buzzacott in 2007 and is a Partner in our Expatriate Tax Services team.

Martin is a dual-qualified tax advisor at Buzzacott, specialising in complex US/UK cross-border tax planning for high-net-worth individuals, families, and trusts. With extensive experience in private client services, he advises on international tax compliance, foreign trust reporting, US/UK tax planning strategies, and inheritance and estate tax planning. 

He is a trusted specialist in US/UK trust taxation, providing strategic guidance to trustees, beneficiaries, and settlors navigating multi-jurisdictional trust structures. Martin works closely with private clients, legal advisors, and fiduciaries to optimise tax efficiency and ensure regulatory compliance under both HMRC and IRS regimes. 

Key areas of expertise include: 

• US/UK dual tax residency issues, and 
• Foreign trust reporting and compliance (Form 3520, Form 3520-A, UNI/DNI calculations). Where there are US beneficiaries or settlors, and 
• Cross-border inheritance tax, estate tax, and gift tax planning, and 
• IRS streamlined disclosures, and 
• US citizens living in the UK and Non-Resident Aliens (NRAs) with US assets. 

Martin is known for his client-centric, technically robust approach, offering bespoke tax solutions for internationally mobile clients and multigenerational wealth structures. 

Outside of work, Martin enjoys spending time with his family, staying active, and travelling.  He has a particular appreciation for the journey rather than the destination - both travel and in life.   

To view the latest news and insights written by Martin click here.