Monthly Archives: August 2026

Director’s loan accounts – know your duties! Key considerations following McCarthy v Marshall & Anor

Posted on August 10, 2026 by Emily Anderson

Commonly used in owner managed businesses, a director’s loan account keeps track of the amount of money owed by the company to a director or owed by the director to the company. Importantly, a director’s loan account falls outside of …

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Equity Compensation Across Borders: Navigating US–UK Tax Rules for Shares, Options and Deferred Pay

Posted on August 7, 2026 by Emily Anderson

In this episode of US-UK Tax Talk, Aidan Grant is joined by Michael Lewis, Partner in the US/UK Cross Border Tax Services team at EY, to discuss the tax issues that arise when US-connected employees in the UK receive shares, …

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Can I Move Abroad with My Children After Separation?

Posted on August 3, 2026 by Emily Anderson

In this episode of LawTorn, Samara Dutton, Partner in the Private Wealth Disputes team at Collyer Bristow, and Philippa Dolan, Partner in the Family team, explore the complex legal issues surrounding relocation disputes involving children after a relationship has broken down. Responding to …

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