News

Should a UK founder form a US LLC or a Delaware C-corp? A practical guide to the tax, fundraising and governance trade-offs before incorporating in America.
When should UK founders flip to Delaware? A stage-by-stage timeline and decision tree to help you flip at the right moment, not under fundraising pressure.
A plain-English guide to the Delaware flip: what it is, why US VCs push for it, and how UK founders can decide whether and when to restructure.
Under Delaware law, and generally across the US, directors owe two primary fiduciary duties to the corporation and its shareholders: the duty of care and the duty of loyalty. The duty of care requires directors to make informed, deliberate decisions based on all material information reasonably available to them. This means actively participating in board meetings, reviewing corporate documents, and asking critical questions of management
Under Delaware law, and generally across the US, directors owe two primary fiduciary duties to the corporation and its shareholders: the duty of care and the duty of loyalty. The duty of care requires directors to make informed, deliberate decisions based on all material information reasonably available to them. This means actively participating in board meetings, reviewing corporate documents, and asking critical questions of management
Expanding a UK business into the United States presents a significant opportunity for growth, but it also introduces a new and complex legal landscape, particularly concerning employment.
For UK founders looking to raise capital from US investors, understanding the nuances of early-stage financing instruments is crucial. In recent years,
For UK companies venturing into the US market, navigating the complexities of the American tax system is a critical component of a successful expansion. The United States employs a multi-tiered tax structure, with distinct obligations at the federal, state, and sometimes local levels. At the federal level, the primary taxing authority is the Internal Revenue Service (IRS). A UK company operating in the US will typically be subject to federal corporate income tax on its US-sourced income.