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Andrew McKenzie-Smart

A McKenzie-Smart ACA CIOT

Andrew McKenzie-Smart 
  • Admitted to ICAEW:2012
  • Joined Council: 2021
  • Election Constituency: Croydon

Biography

Andrew (Mac) McKenzie-Smart is a Chartered Accountant as well as a qualified Chartered Tax Adviser and member of the Association of Tax Technicians.  Mac has broad tax experience, solid technical skills, and has provided numerous seminars and conferences to tax professionals via the ICAEW, CIOT and ACCA.  He has also provided technical updates on tax issues to the clients and staff of the practices he has worked at.

Currently he is a member of Smart Accounting and Tax Solutions LLP, which he established in 2011, after working for Smith and Williamson Ltd, Haines Watts and Rawlinson and Hunter.

His business provides consultancy services to a number of professional practices, a small portfolio of clients and has also assisted Lexis Nexis with tax writing assignments.  He is currently on the Bloomsbury Core Tax Editorial Board.  One of his professional practice clients recently described his services as 'being the place where I refer all of the tax queries I have regarding my clients'.

Although he is happy to cover most tax areas, he specialises in tax planning for owner managed or family run business, and particularly cases where the owners are not UK domiciled, not UK tax resident, or business which have structuring issues to resolve.  He aims to provide practical commercial advice to the underlying clients involved.

He is the former President of the Croydon and District Society of ICAEW, as well as a former National Chairman of the oint ATT and CIOT Branch Network.  He continues to be involved in the South London and Surrey branch of the CIOT having previously been Chairman between 2008 and 2011.  He Chairs ICAEW Croydon and District Tax Discussion Group as will as the one for South East London.  The Tax Discussion Group he Chairs covers the issues affecting general practitioners in the South London and Surrey area each month.

He has recently been elected to ICAEW Council and will take up his position in June 2021.

His lecturing assignments have recently covered the taxation of trading, hobbies and pastimes, as well as remittance planning, family succession issues and other related areas.

In his spare time, he enjoys watching or playing most sports, but rugby and football in particular.  He is an avid fan of both Harlequins RFC and Sunderland AFC.

Declaration of Interests

Membership of, or interests in, formal bodies or groups, including other professional bodies

  • Member, CIOT
  • Member, ATT

Membership of ICAEW Council, ICAEW Boards and other ICAEW Committees

  • Council

Partnerships, Directorships or beneficial interests in companies

  • Partner, Smart Accounting and Tax Solutions LLP
  • Director and Shareholder, McKenzie-Smart Holdings Ltd
  • Director, Absolute Return Investment Advisers (ARIA) Ltd
  • Director, Icortex Ltd
  • Other directorships are in dormant companies

Professional or social relationships with individuals who have business relationships or who compete with ICAEW

  • Numerous contacts with staff and Council members of CIOT and ATT

Any other matters you feel should be identified

None