Martin Scullion
Expertise
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
Foreign trust reporting and compliance (Form 3520, Form 3520-A, UNI/DNI calculations)
Cross-border inheritance tax, estate tax and gift tax planning
IRS streamlined disclosures
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.
Martin Scullion's perspective
Inheritance Tax and Estate Planning · Personal Tax Planning for US-Connected Individuals · Personal Tax, Trusts and Probate · US/UK Tax
IHT changes for Excluded Property Trusts: opportunities and risks for US citizens in the UK
Personal Tax Planning for US-Connected Individuals · US/UK Tax
Stepping Stones: What Americans in the UK need to know about taxation for children
Insight · Personal Tax Planning for US-Connected Individuals · Tax Services for US Connected Business Owners · US/UK Tax
Stepping Stones: What do Americans in the UK need to know about marriage and tax?
Insight · UK Resident and Offshore Trusts · US/UK Tax
How might changes to the taxation of offshore trusts impact you?
Insight · Real Estate and Construction · US/UK Tax