Yearly Archives: 2026

Private Equity Explained: From Deal Structure to Exit

Posted on August 10, 2026 by Emily Anderson

In this episode of US-UK Tax Talk, host Aidan Grant is joined by his Collyer Bristow colleague Ragavan Arunachalam, Partner and Head of Private Equity, for an insightful discussion on private equity, corporate acquisitions and the dealmaking process. Aidan and …

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What Happens If You Run Your US Business from the UK?

Posted on August 10, 2026 by Emily Anderson

In this episode of US-UK Tax Talk, Aidan Grant is joined by Alex Straight, Partner in the US team at Blick Rothenberg, to discuss the tax and practical issues that arise when entrepreneurs and business owners run a business cross-border …

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

Posted on August 10, 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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The Supreme Court has handed down judgment in Drelle v Servis-Terminal LLC – it’s good news for creditors with foreign judgments

Posted on August 10, 2026 by Emily Anderson

The recent decision of the Supreme Court in Valeriy Ernestovich Drelle v Servis-Terminal LLC (In Liquidation in the Russian Federation) [2026] UKSC 29 (“Drelle”), overturning the Court of Appeal, is welcome news for creditors seeking to recover sums due under …

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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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Buy-Side M&A: Key Legal Issues and Practical Insights

Posted on July 28, 2026 by Darren Butt

Within this article, we have distilled some practical tips for individuals and teams with responsibility for their business’ M&A activities. Heads of Terms – Approach and deal structure So, you have identified a target, agreed a price with the sellers. …

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Upper Tribunal to hear joined appeals concerning HMRC’s reliance on retrospective tax legislation to collect High-Income Child Benefit Charge

Posted on July 21, 2026 by Emily Anderson

London, Tuesday 21 July 2026. Collyer Bristow LLP is acting pro bono in two joined Upper Tribunal appeals concerning HMRC’s use of discovery assessments to collect the High-Income Child Benefit Charge (HICBC) from PAYE taxpayers. The appeals, Niewiarowski v HMRC …

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US challenges to English court jurisdiction

Posted on July 13, 2026 by Emily Anderson

The focus of this bulletin is on US parties brought into the orbit of the English High Court and how they might challenge the jurisdiction of the court to hear their dispute. It refers to two recent cases of interest …

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