About

Aidan is a Partner in our Trusts, tax and estate planning team. He joined Collyer Bristow in September 2016 and advises resident non-domiciliaries, UK and international trustees and domestic clients on matters spanning pre-immigration planning, residency and domicile rules, international tax planning and UK wills and estate planning.

In particular, Aidan’s work focuses on working with high net worth clients with UK/US interests, for example mixed domicile marriages, UK resident US citizens or UK resident beneficiaries of US trusts.

Aidan studied Politics at Durham University and graduated in 2011.

Aidan was shortlisted for Citywealth’s Future Leaders Awards 2020 and included in their Top 100 Future Leaders.

Contact Aidan

Recognition

  • “Aidan Grant is ... outstanding ... with particular strength in UK/US private client tax matters. He is a pleasure to deal with.”

    Chambers High Net Worth, 2024

  • "Aidan Grant has been wonderful to work with - prompt, efficient thorough and always professional. We are grateful for his assistance on a sensitive matter related to a family estate."

    Client feedback

  • "Aidan Grant did an excellent job of establishing the depth of his understanding of the matter while maintaining a peer-to-peer communication style.  I always felt he understood my point-of-view, respected my questions and sought to be sure of my understanding of the advice."

    Client feedback

Aidan's work highlights

usa-flag-skyscraper
art-gallery
woman looking at a map
UK Residence
British and American flags

Acting for UK residents inheriting wealth from the US via a US revocable living trust

We acted for UK residents inheriting wealth from the US via a US revocable living trust. Without careful attention, the clients would have faced UK tax at up to 45% on the inheritances and significant ongoing future US and UK tax and reporting requirements. However, with our analysis, we were able to recommend a way to receive the inheritances free from UK tax and entirely avoid those future administrative complexities.

Advising a UK arts charity on restructuring its corporate group and reducing administrative expenditure

We advised a UK arts charity on how best to restructure its corporate group to help reduce burdensome administrative expenditure, as well as relocating the principal entity from Jersey to the UK in a tax-efficient manner.

Advising a US resident couple on their cross border US/UK estate planning

We advised a US resident couple on their cross border US/UK estate planning. The clients had to take care because one of the spouses was not a US citizen, meaning that the marital deduction was not available for US estate tax purposes. However, the planning also needed to ensure that the UK inheritance tax spouse exemption was available on the first death. This involved a careful reworking of the clients’ existing US-focused estate planning. As sometimes occurs, making the planning slightly simpler also made it more tax-efficient overall

Advising on pre-arrival tax and estate planning for UK relocation

We advised a client seeking to relocate to the UK on his pre-arrival tax and estate planning. With our assistance, and at very short notice, we advised on how he could generate significant quantities of tax-efficient ‘clean capital’ prior to becoming UK tax resident. This has allowed him to reduce his exposure to UK tax considerably on meeting his UK expenditure while he is here.

Advising US citizens on their UK tax exposure as UK residents

We advised US citizens on their UK tax exposure as UK residents and why, perhaps initially counter-intuitively, the remittance basis of taxation would not be suitable in their circumstances. Following our advice, we managed to reduce the clients’ global tax exposure dramatically and pull them away from significant annual double tax exposure between the US and UK. This had been particularly problematic for the clients with regard to a US UTMA account they held.

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Aidan Grant

Qualification 2016

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About

Aidan is a Partner in our Trusts, tax and estate planning team. He joined Collyer Bristow in September 2016 and advises resident non-domiciliaries, UK and international trustees and domestic clients on matters spanning pre-immigration planning, residency and domicile rules, international tax planning and UK wills and estate planning.

In particular, Aidan’s work focuses on working with high net worth clients with UK/US interests, for example mixed domicile marriages, UK resident US citizens or UK resident beneficiaries of US trusts.

Aidan studied Politics at Durham University and graduated in 2011.

Aidan was shortlisted for Citywealth’s Future Leaders Awards 2020 and included in their Top 100 Future Leaders.

Recognition

  • “Aidan Grant is ... outstanding ... with particular strength in UK/US private client tax matters. He is a pleasure to deal with.”

    Chambers High Net Worth, 2024

  • "Aidan Grant has been wonderful to work with - prompt, efficient thorough and always professional. We are grateful for his assistance on a sensitive matter related to a family estate."

    Client feedback

  • "Aidan Grant did an excellent job of establishing the depth of his understanding of the matter while maintaining a peer-to-peer communication style.  I always felt he understood my point-of-view, respected my questions and sought to be sure of my understanding of the advice."

    Client feedback

work highlights

usa-flag-skyscraper
art-gallery
woman looking at a map
UK Residence
British and American flags

Acting for UK residents inheriting wealth from the US via a US revocable living trust

We acted for UK residents inheriting wealth from the US via a US revocable living trust. Without careful attention, the clients would have faced UK tax at up to 45% on the inheritances and significant ongoing future US and UK tax and reporting requirements. However, with our analysis, we were able to recommend a way to receive the inheritances free from UK tax and entirely avoid those future administrative complexities.

Advising a UK arts charity on restructuring its corporate group and reducing administrative expenditure

We advised a UK arts charity on how best to restructure its corporate group to help reduce burdensome administrative expenditure, as well as relocating the principal entity from Jersey to the UK in a tax-efficient manner.

Advising a US resident couple on their cross border US/UK estate planning

We advised a US resident couple on their cross border US/UK estate planning. The clients had to take care because one of the spouses was not a US citizen, meaning that the marital deduction was not available for US estate tax purposes. However, the planning also needed to ensure that the UK inheritance tax spouse exemption was available on the first death. This involved a careful reworking of the clients’ existing US-focused estate planning. As sometimes occurs, making the planning slightly simpler also made it more tax-efficient overall

Advising on pre-arrival tax and estate planning for UK relocation

We advised a client seeking to relocate to the UK on his pre-arrival tax and estate planning. With our assistance, and at very short notice, we advised on how he could generate significant quantities of tax-efficient ‘clean capital’ prior to becoming UK tax resident. This has allowed him to reduce his exposure to UK tax considerably on meeting his UK expenditure while he is here.

Advising US citizens on their UK tax exposure as UK residents

We advised US citizens on their UK tax exposure as UK residents and why, perhaps initially counter-intuitively, the remittance basis of taxation would not be suitable in their circumstances. Following our advice, we managed to reduce the clients’ global tax exposure dramatically and pull them away from significant annual double tax exposure between the US and UK. This had been particularly problematic for the clients with regard to a US UTMA account they held.

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