Aidan is a Senior Associate 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 recognised in eprivateclient’s Top 35 Under 35 for 2019.
Aidan has been shortlisted for Citywealth’s Future Leaders Awards 2020 and included in their Top 100 Future Leaders.
Aidan is a Senior Associate 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 recognised in eprivateclient’s Top 35 Under 35 for 2019.
Aidan has been shortlisted for Citywealth’s Future Leaders Awards 2020 and included in their Top 100 Future Leaders.
Work highlights
- Advising a married couple with US, UK and Spanish interests in the preparation of cross-border global Wills, ensuring that the documents remained tax efficient in each jurisdiction.
- Advising 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.
- Advising a UK resident US taxpayer on how to receive an inheritance out of his late parent’s US living trust whilst minimizing the potential UK tax due on a distribution from an offshore trust.
- Advising UK resident US citizens on the effective use of the remittance basis of taxation, including how to manage their UK living costs through the use of UK and foreign funds, and the availability of Business Investment Relief to fund a prospective new UK business venture.
- Advising 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.
- Advising 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.
- Unwinding a property holding structure owned through an international double trust.
- Advising an UHNW family on its charitable and philanthropic activities, in particular with a targeted campaign involving donated funds in excess of £1,000,000 per annum.
- Advising 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.
Qualification date: 2016
