Author Archives: Emily Anderson

How to Purchase UK Property as a Foreign Investor

In this episode of US-UK Tax Talk, host Aidan Grant is joined by his Collyer Bristow colleague Nick Mann, Partner in the Private Client Property Team, for a clear and practical guide to the UK conveyancing process when buying or …

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Private Equity Explained: From Deal Structure to Exit

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?

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

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

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

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

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?

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

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

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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