“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
Qualification date: 2016
Specialising in:
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
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.
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.
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
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.
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.
Spotlight
podcast
Aidan Grant and Emily Malvaso discuss how the announcements in the Autumn Budget 2024 will impact families with US connections
Nov 19 · UK USA
podcast
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 2)
Nov 12 · UK USA
podcast
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 1)
Nov 7 · UK USA
podcast
Aidan Grant and Nathania Hall discuss the practicalities of UK probate in an American context
Sep 25 · UK USA
podcast
Aidan Grant and Nathania Hall explain the UK probate process
Sep 23 · UK USA
podcast
Aidan Grant and Christiaan van den Hout from Vie International are back to explore the use of life insurance in a diverse investment strategy for US/UK people.
Aug 23 · UK USA
podcast
In this second episode, Collyer Bristow's Aidan Grant was invited by Richard Taylor from Plan First Wealth to appear on its 'We're the Brits in America' series of podcasts to discuss US/UK Estate Planning.
Aug 13 · UK USA
podcast
In this episode Collyer Bristow's Aidan Grant was invited by Richard Taylor from Plan First Wealth to appear on its 'We're the Brits in America' series of podcasts to discuss US/UK Estate Planning.
Jul 30 · UK USA
podcast
Aidan Grant speaks to Christiaan van den Hout from Vie International about the use of life insurance in US/UK planning.
Jun 18 · UK USA
podcast
Aidan Grant and Jake Kaplan of Alston & Bird return to dig down further into the US and UK taxation of trusts.
Apr 25 · UK USA
podcast
Aidan Grant is joined by Jake Kaplan of Alston & Bird to discuss the US and UK taxation of trusts.
Apr 5 · UK USA
podcast
Aidan Grant returns with Laurence Leigh of Canaccord Genuity to continue their discussion about planning for the everyday UK resident American.
Feb 19 · UK USA
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Publications
Collyer Bristow is highly experienced in acting for HNW/UHNW individuals looking to relocate or return to the UK. This document outlines the key tax, estate planning and immigration areas which may be relevant to you, your clients or your employees when moving to the UK.
Fundamentally, digital assets are the possessions you access on a digital device. These assets are normally stored online and accessed via a personal online account run by a third-party provider. How should you manage these assets?
It is increasingly important for individuals to understand how crypto assets are taxed, both in life and on death, and ensure the consideration of crypto assets in succession planning.
This document outlines how the UK may have a different tax treatment of US living trusts
and how the UK concept of domicile may give rise to UK tax in unexpected ways.
An overview of our Private Wealth services for individuals and families based in the UK and overseas.
We have prepared a handbook to answer the most pressing and common lifetime giving questions and issues including; giving property to the next generation, gifts to vulnerable individuals, how best to fulfil an individual’s philanthropic ambitions, foreign gifts and the tax benefits associated with gifts of art.
Turkish Language | An overview of our Private Wealth services for individuals and families based in the UK and overseas.
Many families contend with paying school fees running into hundreds of thousands of pounds per child over the course of their education. This guide examines some tax efficient arrangements that other family members (typically grandparents) can use to contribute to these costs.
A guide on making an LPA covering everything you need to know when considering giving another person certain authority to make decisions, in circumstances where you no longer have the mental capacity to do so on your own.
Guidance for individuals who hold cryptoassets, explaining what taxes they may need to pay, and what records they need to keep. Also included is information for businesses and companies about the tax treatment of cryptoasset transactions.
Aidan's colleagues
Qualification 2016
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.
“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
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.
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.
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
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.
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.
Spotlight
Aidan Grant and Emily Malvaso discuss how the announcements in the Autumn Budget 2024 will impact families with US connections
Nov 19 · UK USA
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 2)
Nov 12 · UK USA
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 1)
Nov 7 · UK USA
Aidan Grant and Nathania Hall discuss the practicalities of UK probate in an American context
Sep 25 · UK USA
Aidan Grant and Nathania Hall explain the UK probate process
Sep 23 · UK USA
Aidan Grant and Christiaan van den Hout from Vie International are back to explore the use of life insurance in a diverse investment strategy for US/UK people.
Aug 23 · UK USA
In this second episode, Collyer Bristow's Aidan Grant was invited by Richard Taylor from Plan First Wealth to appear on its 'We're the Brits in America' series of podcasts to discuss US/UK Estate Planning.
Aug 13 · UK USA
In this episode Collyer Bristow's Aidan Grant was invited by Richard Taylor from Plan First Wealth to appear on its 'We're the Brits in America' series of podcasts to discuss US/UK Estate Planning.
Jul 30 · UK USA
Aidan Grant speaks to Christiaan van den Hout from Vie International about the use of life insurance in US/UK planning.
Jun 18 · UK USA
Aidan Grant and Jake Kaplan of Alston & Bird return to dig down further into the US and UK taxation of trusts.
Apr 25 · UK USA
Aidan Grant is joined by Jake Kaplan of Alston & Bird to discuss the US and UK taxation of trusts.
Apr 5 · UK USA
Aidan Grant returns with Laurence Leigh of Canaccord Genuity to continue their discussion about planning for the everyday UK resident American.
Feb 19 · UK USA
Insights, News & Events
News
Read more
News
Read more
Shorter Reads
Read more
Shorter Reads
Read more
Shorter Reads
Read more
Shorter Reads
Read more
Longer Reads
Read more
Longer Reads
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Shorter Reads
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Longer Reads
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Shorter Reads
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Longer Reads
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Specialising in International trusts, tax & estate planning, Private wealth, UK trusts, tax & estate planning and US/UK Tax & estate planning
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