Oliver Grant

UK Tax Residence for International Clients

Oliver Grant advises individuals and families on UK tax residence planning, cross-border tax structuring and HMRC compliance from Aldgate Legal in London.

Mr. Grant qualified as a solicitor in England and Wales and has spent more than a decade advising Chinese and other international clients on the interaction between UK tax rules and their home jurisdiction. His work on residence planning starts with the statutory residence test: the automatic overseas and automatic UK tests, the sufficient ties assessment, split-year treatment and the practical records that support a residence position during a later HMRC enquiry. For clients moving to the UK, he explains the remittance basis and its cost in terms of the remittance basis charge, and the types of foreign income and gains that are caught when foreign money is brought into the UK.

Residence is rarely a single-step question. Mr. Grant maps the family's travel patterns, work arrangements, accommodation and financial ties before advising on a timeline, so that the residence position follows a deliberate plan rather than an accidental outcome.

Cross-Border Tax Structuring

When a client holds assets or a business in more than one country, Mr. Grant reviews the structure as a whole. He advises on UK holding vehicles, the location of management and control, permanent establishment risk for foreign companies trading into the UK, and the flow of dividends, interest and royalties under the UK-China double taxation treaty and other applicable agreements. The objective is to identify where value and tax risk actually sit, and to structure ownership and financing in a way that is commercially sensible and defensible to HMRC.

He also works with accountants and advisers in China so that UK advice is coordinated with the client's PRC tax position rather than created in isolation.

Corporation Tax and Business Taxes

For Chinese companies establishing UK operations, Mr. Grant covers the day-to-day UK tax obligations of an operating entity: corporation tax registration and returns, quarterly instalment payments where they apply, payroll taxes under PAYE and national insurance, VAT registration and compliance, and stamp duty land tax on property transactions. His focus is on building the compliance infrastructure at the outset so that the business does not inherit a corrections problem later.

HMRC Compliance and Disclosure

Where a compliance problem already exists, Mr. Grant advises on responding to HMRC information requests and compliance checks, correcting returns and disclosures, and negotiating penalties where appropriate. He takes a documentation-first approach: contemporaneous records, clear explanations and a realistic assessment of exposure are the foundation of any resolution.

Working with Chinese Clients

Mr. Grant is experienced in advising clients who communicate primarily in Mandarin, working with bilingual documentation and coordinating with Chinese counsel and accountants. He gives written advice in plain English with clear next steps, and is comfortable explaining UK tax concepts to clients who are new to the system.

Engagement terms are confirmed in writing at the outset. Mr. Grant does not provide tax advice for jurisdictions outside the UK, and cross-border matters are handled together with the client's local advisers in the relevant country.