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Author Archives: Emily Anderson
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, …
Posted in Videos
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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 …
Posted in Shorter Reads
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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 …
Posted in Shorter Reads
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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, …
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 …
Posted in Podcasts
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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 …
Posted in Shorter Reads, UK/USA litigation update
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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 …
Reviving the UK’s Golden Visa: A Welcome Step, But Only Half the Solution
Having a new UK Investor visa is critical to UK PLC, as the country currently has no passive visa route for HNWs to come to the UK in order to live here and spend their money, without having to do …
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