UK-resident investors in US LLCs could benefit from tax reform
7 mins
As Head of Tax Knowledge, Liz Fothergill plays a central role in ensuring Mercer & Hole’s Private Client and Tax teams remain fully informed, technically robust and equipped to deliver clear, practical and commercially focused advice. She joined the firm in March 2026 as a director, bringing with her decades of experience across private client tax and legal advisory.
Liz began her career as a solicitor, qualifying in 1998 and spending nine years in the Private Client teams at Berwin Leighton Paisner and subsequently Wedlake Bell. In 2007, she joined KPMG’s Family Office and Private Client Tax team. There she advised individuals (both UK and non-UK residents) and trustees across a wide spectrum of personal tax matters, taking a three-year career break during her time at the firm to raise her two young children.
Her areas of expertise include residence and domicile, offshore trusts, inheritance tax, and Capital Gains Tax. Liz particularly enjoys navigating the complexities of the UK tax system and keeping abreast of ongoing legislative developments, helping the firm anticipate changes and their impact on clients.
Liz works closely with the Private Client and wider Tax teams, as well as the HR and training team, to support the firm’s development of tax knowledge, training programmes, and technical excellence. She is passionate about making intricate tax issues accessible, ensuring clients receive clear, high-quality advice grounded in both detail and practicality.
Outside of work, Liz is an enthusiastic runner, having completed the London Marathon twice in the 2020s. She is also learning piano and recently achieved her Grade 6. A committed member of her local church, she serves as one of its trustees. Liz enjoys spending time with her husband, two teenage children, and a wide circle of family and friends.