Susan Roller

Partner, Private client tax services

Areas of expertise

Residence and domicile; offshore trusts; UK trusts; UK property; landed estates.


Susan advises on a wide variety of private client tax matters with a particular focus on high-net-worth non-domiciled and/or non-resident individuals, and advises the trustees and beneficiaries of many UK and offshore trusts.

She also advises on the tax-efficient financing of UK assets including UK property, with a particular focus on reducing exposure to UK inheritance tax. Her clients are from all around the world, from Australia to Zimbabwe.

Notable achievements

  • Pre-arrival planning for non-UK-domiciled clients resulting in tax-free remittances to the UK for many years.
  • Utilising business investment relief and enterprise investment scheme reliefs for non- domiciles to help reduce UK tax liabilities.
  • Winding up a number of offshore trusts tax-effectively.

Professional qualifications/memberships

Member of the Chartered Institute of Taxation (CIOT) and Fellow of the Association of Chartered Certified Accountants (ACCA).

Contact Susan

Cookie Settings