International tax support that
brings clarity across borders

Summer Tax Illustration

Navigate with clarity
& confidence

Expanding internationally brings big opportunities and complex challenges.

Our International Services team helps you navigate these with clarity and confidence. From setting up overseas operations to managing cross-border tax, we support SME businesses with global ambitions.

International Services

Our international specialists combine technical know-how with on-the-ground experience to help you succeed in global markets. We work closely with our worldwide network to deliver a seamless service, wherever you’re growing your business.

Summer International Services
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How we champion your business

Sumer Idea

Minimise tax leakage:

Cross-border structuring that protects your international tax position.

Sumer Shield

Stay compliant worldwide:

Transfer pricing and reporting support that meets global regulatory standards.

Sumer Detail

Trade with confidence:

Practical VAT and customs advice for smoother international operations.

Sumer Trophy

Grow with the right structure:

Expansion strategies aligned to your commercial and operational goals.

Powered by Global Connections

As proud members of the GGI Global Alliance, we give you direct access to one of the world’s largest networks of independent professional firms. Wherever you’re looking to grow, we can connect you to trusted local experts and ensure your international plans stay compliant, efficient and on track for success.

Grow your business globally

Your International Tax Champions

There are plenty of ways Sumer can make a difference to your business.

But if we had to pick one, it’s our people. With partner-led services from local experts in every region, we offer national scale and personal support from people who understand your sector and your community. From succession planning and exits to international growth, our specialists are here to help you make the big decisions with confidence.

Adam Bonell

South East
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Adam Bonell

I head up our International Private client department looking after our clients who have cross border aspects to their affairs. The scope of the work is wide and includes UK residents with foreign assets as well as non-UK residents with UK assets.

With over 25 years of experience, I advise on all aspects of UK tax residency and dual residency including the nuances of UK law and the application of double tax treaties.

I have extensive experience advising non domiciled individuals on the remittance basis of taxation as well as helping clients navigate the new rules which come into effect in April 2025.

As well as looking after individuals and families, I work with businesses relocating employees or setting up businesses, whether in the UK or overseas.

Whether you need advice on completing your tax return, buying an overseas property or if you are thinking about leaving the UK I can provide practical guidance to help you navigate the often complex rules.

Although the main focus of my work covers ‘international’ matters, I have a large portfolio of clients advising on all aspects of UK taxation including income tax, capital gains tax and inheritance tax planning. Some notable areas of my practice are:

  • Domicile, remittance basis and Foreign Income and Gains regime
  • US Citizens in the UK
  • Pre and Post UK arrival planning
  • Leaving the UK and ceasing tax residency
  • Operation of UK double tax treaties including impact of dual tax residence
  • International employments
  • Overseas Workday Relief
  • Secondments and tax efficient global mobile employee program
  • Taxation of employee share awards and Long-Term Incentives
  • Tax compliance including coordination of overseas filing obligations
  • HMRC enquiry and correcting historic omissions
  • Cross-border estate planning
  • Capital gains planning and rebasing of foreign assets

Expertise

  • Income Tax
  • Capital Gains Tax
  • Inheritance Tax
  • Social Security
  • Domicile and Remittance basis
  • Statutory Residence
  • Repatriation advice
  • Double tax treaties
  • Tax equalisation
  • Personal Tax
  • Assisting taxpayers with HMRC Investigations

Toby Ryland

London
Sumer - Team Image - HW Fisher - Toby Ryland

Toby Ryland

I am head of HW Fisher’s corporate tax division.

I work with entrepreneurs and privately-run businesses, helping them structure their business in the most tax efficient way possible.

When working with clients, my aim is to provide sound commercial business advice, while looking to minimise the tax liabilities that they face.

I work with a variety of businesses, although my main focus is on the technologyproperty and retail sectors.

My specialisms include tax structuring, merger and acquisition advice, as well as due diligence and consulting advice in areas such as R&D tax relief and the Enterprise Investment Scheme.

I am also an expert at advising overseas companies that are keen to invest in the UK and have assisted countless businesses to successfully establish themselves here.

I have over 20 years’ experience in corporate tax having joined Grant Thornton as a trainee in 1997. I joined HW Fisher as a partner in 2012.


Expertise

Latest News

Navigating International Tax

As your business expands across borders, robust international tax planning becomes vital to managing your global tax exposure. It's not just about understanding UK tax legislation, you'll also need an adviser who is well-versed in international tax frameworks to avoid the risk of being taxed twice on the same income. Key considerations include the structure

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