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LEGAL

Legal disclaimer.

Last updated: 8 May 2026

Terms governing the use of this website.

While we have made every attempt to ensure that the information contained in this website has been obtained from reliable sources, NorthArc is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this website is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will NorthArc, or its employees or agents, be liable to you or anyone else for any decision made or action taken in reliance on the information in this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this website connect to other websites maintained by third parties over whom NorthArc has no control. NorthArc makes no representations as to the accuracy or any other aspect of information contained in other websites.

“NorthArc” refers to NorthArc Advisory Limited (Companies House No. 16884294), which has a registered office at 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom. NorthArc Advisory Limited is registered with the UK Information Commissioner's Office under registration number CSN6727454.

The information contained in this website is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this website. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers, before making any decision or taking any action, you should consult a NorthArc professional.

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NorthArc.

UK–US structuring
for SaaS and AI founders.

Registered office
71–75 Shelton Street
Covent Garden
London WC2H 9JQ
United Kingdom

Company No. 16884294

Engagements
  • Structure Review →
Who we work with
  • SaaS founders
  • AI & ML startups
  • Digital & tech businesses
  • PE-backed platforms
  • Series A–C scale-ups
  • Pre-revenue tech founders
  • Investors & VCs
Common situations
  • First US hire
  • Delaware C-Corp setup
  • Relocation planning
  • UK HoldCo restructure
  • Pre-fundraise structuring
  • Cross-border M&A
Briefings
  • All briefings
  • R&D tax credits for AI companies
  • API costs classification
  • Compute infrastructure capex
  • US relocation
  • HoldCo restructure case study
Glossary
  • Glossary →
Popular terms
  • BADR
  • EMI Schemes
  • Delaware C-Corp
  • Statutory Residence Test
  • EIS continuity
  • US entity restructuring
  • US permanent establishment
  • Residency planning
  • Crossing Roadmap
  • Defensibility Brief
About
  • About NorthArc
  • How we work
For founders
  • Begin a Structure Review
  • Email us directly
  • Briefings
  • Glossary
Careers
  • Join our team
Accreditations

NorthArc’s work is led by a chartered certified accountant who holds a current ACCA practising certificate and is regulated by the ACCA as an individual, and who is a member of the Chartered Institute of Taxation (CIOT). ICO registration: CSN6727454.

Contact
  • hello@northarcadvisory.co.uk

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