"It was a pleasure to deal with Aidan Grant and his team from beginning to end."
Client feedback


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
"It was a pleasure to deal with Aidan Grant and his team from beginning to end."
Client feedback
"Aidan Grant is very knowledgeable in UK/US estate matters. He was readily available during our planning process and provided valuable insight."
Client feedback

“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 has really worked hard to build up the niche expertise on the US/UK side. He is experienced in advising clients with US issues."
Chambers High Net Worth
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.
In light of HMRC’s publication of their revised thinking regarding UK taxation of American LLC profits, we advised our client on the strength of HMRC’s position and, accordingly, his ability to take an Anson position in his UK tax filing. This was a significant undertaking given the number of LLCs the client had with each needing its own analysis. Ultimately, we gave our client, and his accountants, the ability to file the UK tax return with the comfort of a legal opinion to rely on.
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 the client on the exposure to inheritance tax of both his traditional IRA and Roth IRA. To do so required careful consideration of his domicile, the general principles of a general power of appointment, Qualifying Non-UK Pension schemes and changes to pensions announced by the government in the October 2024 budget. Our advice gave the client clarity and enabled him to make well informed decisions about structuring his estate planning.
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

In this episode of US-UK Tax Talk, host Aidan Grant is joined by colleagues James Austen, Partner, and Henry Lopes, Associate in the Tax & Estate Planning team at Collyer Bristow, for a deep and detailed exploration of one of the most challenging areas of US-UK personal taxation.
Dec 10 · US-UK Tax Talk
podcast

In this episode of US-UK Tax Talk, host Aidan Grant welcomes back Patrick Mulhern, Partner at Tanager Wealth Management, for a deep dive into one of the most nuanced areas of cross border financial planning, investing for children where Americans are involved.
Nov 6 · US-UK Tax Talk
podcast

In the latest episode of US-UK Tax Talk, Aidan Grant is joined by Richard Taylor, founder of Plan First Wealth and host of We’re the Brits in America. Together, they explore what moving to the US really looks like - beyond the clichés - and how to avoid costly financial missteps.
Oct 2 · US-UK Tax Talk
podcast

In the latest episode of US-UK Tax Talk, Aidan Grant is joined by Alicea Castellanos, Founder and CEO of Global Taxes LLC, to unpack how people become US tax residents.
Sep 10 · US-UK Tax Talk
podcast

Aidan Grant is joined by Joshua Moss from W1M to explore the recently introduced Foreign Income and Gain (FIG) regime and the challenges faced by American expats adjusting to the UK's evolving tax landscape.
Aug 6 · US-UK Tax Talk
podcast

For this month’s episode, Aidan Grant is joined by Charles Avens, Head of Immigration at Collyer Bristow, for a deep dive into the vast landscape of visa options
Jul 2 · US-UK Tax Talk
podcast

On this month's podcast, Aidan Grant is joined by Gillian Everall, Founder & Managing Director of Everfair Tax Consulting Ltd.
Jun 4 · US-UK Tax Talk
podcast

In the first of our new monthly podcasts, Aidan Grant is joined by Bari Zahn, Founding Partner of Zahn Law Global LLC, to explore the complex world of real estate ownership for high-net-worth individuals.
May 7 · US-UK Tax Talk
podcast

In this episode, Aidan Grant is joined by Ryan J. Coyle from Bilzin Sumberg to explore the unique challenges faced by LGBTQ individuals, especially Americans living in the UK. They highlight traditional tax laws that often prioritise married couples and explore how they impact those who don't fit this description.
Apr 30 · US-UK Tax Talk
podcast

In this episode, Aidan Grant is joined by Daniel Jaffe, Managing Partner at Jaffe & Co, to peel back the layers of the often-overlooked tax responsibilities that come with expat life.
Apr 28 · US-UK Tax Talk
podcast

In this episode, Aidan Grant is joined by industry experts Martin Heale and Janette Saxer from Schroeders to discuss the key factors in selecting a proactive and approachable wealth manager who can foster long-term relationships and weather the storm of challenging market conditions.
Apr 16 · US-UK Tax Talk
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' podcast to discuss UK Domicile & Tax Changes: What you need to know about the changes to worldwide assets.
Mar 17 · US-UK Tax Talk
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Publications

From 6 April 2025, UK tax for foreign residents is based solely on tax residence, not domicile. The simplified system affects income, capital gains, and inheritance tax, offering some residents up to four years to shelter non-UK income and gains.

At Collyer Bristow, we help individuals, families, and trustees plan strategically to maximise the impact of their charitable giving while preserving and protecting wealth. Charitable donations, whether made during your lifetime or through your Will, can provide significant opportunities to reduce tax liabilities and create a lasting legacy.
Our latest guide, The Benefits of Lifetime Giving, explores the full range of options available and illustrates how to integrate charitable donations into a broader estate planning strategy.

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.
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.
"It was a pleasure to deal with Aidan Grant and his team from beginning to end."
Client feedback
"Aidan Grant is very knowledgeable in UK/US estate matters. He was readily available during our planning process and provided valuable insight."
Client feedback

“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 has really worked hard to build up the niche expertise on the US/UK side. He is experienced in advising clients with US issues."
Chambers High Net Worth
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.
In light of HMRC’s publication of their revised thinking regarding UK taxation of American LLC profits, we advised our client on the strength of HMRC’s position and, accordingly, his ability to take an Anson position in his UK tax filing. This was a significant undertaking given the number of LLCs the client had with each needing its own analysis. Ultimately, we gave our client, and his accountants, the ability to file the UK tax return with the comfort of a legal opinion to rely on.
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 the client on the exposure to inheritance tax of both his traditional IRA and Roth IRA. To do so required careful consideration of his domicile, the general principles of a general power of appointment, Qualifying Non-UK Pension schemes and changes to pensions announced by the government in the October 2024 budget. Our advice gave the client clarity and enabled him to make well informed decisions about structuring his estate planning.
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

In this episode of US-UK Tax Talk, host Aidan Grant is joined by colleagues James Austen, Partner, and Henry Lopes, Associate in the Tax & Estate Planning team at Collyer Bristow, for a deep and detailed exploration of one of the most challenging areas of US-UK personal taxation.
Dec 10 · US-UK Tax Talk

In this episode of US-UK Tax Talk, host Aidan Grant welcomes back Patrick Mulhern, Partner at Tanager Wealth Management, for a deep dive into one of the most nuanced areas of cross border financial planning, investing for children where Americans are involved.
Nov 6 · US-UK Tax Talk

In the latest episode of US-UK Tax Talk, Aidan Grant is joined by Richard Taylor, founder of Plan First Wealth and host of We’re the Brits in America. Together, they explore what moving to the US really looks like - beyond the clichés - and how to avoid costly financial missteps.
Oct 2 · US-UK Tax Talk

In the latest episode of US-UK Tax Talk, Aidan Grant is joined by Alicea Castellanos, Founder and CEO of Global Taxes LLC, to unpack how people become US tax residents.
Sep 10 · US-UK Tax Talk

Aidan Grant is joined by Joshua Moss from W1M to explore the recently introduced Foreign Income and Gain (FIG) regime and the challenges faced by American expats adjusting to the UK's evolving tax landscape.
Aug 6 · US-UK Tax Talk

For this month’s episode, Aidan Grant is joined by Charles Avens, Head of Immigration at Collyer Bristow, for a deep dive into the vast landscape of visa options
Jul 2 · US-UK Tax Talk

On this month's podcast, Aidan Grant is joined by Gillian Everall, Founder & Managing Director of Everfair Tax Consulting Ltd.
Jun 4 · US-UK Tax Talk

In the first of our new monthly podcasts, Aidan Grant is joined by Bari Zahn, Founding Partner of Zahn Law Global LLC, to explore the complex world of real estate ownership for high-net-worth individuals.
May 7 · US-UK Tax Talk

In this episode, Aidan Grant is joined by Ryan J. Coyle from Bilzin Sumberg to explore the unique challenges faced by LGBTQ individuals, especially Americans living in the UK. They highlight traditional tax laws that often prioritise married couples and explore how they impact those who don't fit this description.
Apr 30 · US-UK Tax Talk

In this episode, Aidan Grant is joined by Daniel Jaffe, Managing Partner at Jaffe & Co, to peel back the layers of the often-overlooked tax responsibilities that come with expat life.
Apr 28 · US-UK Tax Talk

In this episode, Aidan Grant is joined by industry experts Martin Heale and Janette Saxer from Schroeders to discuss the key factors in selecting a proactive and approachable wealth manager who can foster long-term relationships and weather the storm of challenging market conditions.
Apr 16 · US-UK Tax Talk

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' podcast to discuss UK Domicile & Tax Changes: What you need to know about the changes to worldwide assets.
Mar 17 · US-UK Tax Talk
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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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