Smith and Williamson has promoted Angela Kellock and Angela Hughes, two memebers of its private client tax services division, to director and associate director respectively.

Ms Kellock advises both UK and non-UK high net worth individuals on tax planning for inheritance tax and capital gains tax.  She also advises many non-UK domiciled individuals on residence and domicile issues, offshore tax planning, the interaction with US and other tax regimes, double tax treaties, tax efficient remittances and structures to deal with the acquisition of UK and overseas real estate. She joined the firm in 1998 from Arthur Ande...