Ian Harlock-Smith

Director, Bournemouth

Ian Harlock-Smith

Ian advises a diverse range of individuals, including entrepreneurs, property landlords and developers, high net worth individuals, non-domiciled individuals, non-UK residents, UK and offshore trustees.

He has extensive experience of inheritance tax planning and the complexities of tax planning for non-domiciled and non-UK resident individuals and trustees.

Key experience

  • Advising individuals on the terms of the UK Statutory Residence Test to determine their residence or non-residence tax status in the UK,
  • Advising on the UK tax efficiency of personal or trust assets prior to individuals taking up residence in the UK,
  • Advising individuals on the use of UK and offshore trusts,
  • Dealing with HM Revenue & Customs enquiries into the tax affairs of individuals and trustees,
  • Providing UK tax advice to non-domiciled individuals,
  • Advising on the availability of capital gains tax Business Asset Disposal Relief for shareholders in UK private trading companies,
  • Advising on the non-resident capital gains tax (NRCGT) charge that applies to the disposal of UK properties,
  • Providing advice and tax compliance services in relation to the Annual Tax on Enveloped Dwellings (ATED),
  • Detailed advice on inheritance tax planning, including calculating potential liabilities, reviewing Business Property Relief (BPR) eligibility and providing solutions on how to mitigate the overall liabilities of individuals and couples.


Ian is married with two young children. When he is not spending time with his family he can be found training for and taking part in triathlons across Dorset and Hampshire. If he has any time left after this, Ian will try and enjoy a round of golf.