Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Page 125 of 350 · 6993 published records

• Navigating the Spring Economic Update 2026: Compliance Tips for Changes in Deductions, Deductions, and Allowances — A guide for individuals and small businesses to stay compliant with recent legislative changes—including labour mobility, tax deductions, and excise tax relief.
• Maximizing Tax Savings with Canada’s New Middle-Class Tax Cut and Non-Refundable Credit Changes — How Canada’s 2025-26 tax rate cut and adjusted credit rates shift planning strategies for middle-income individuals and families.
• Tax Adviser Digitisation: Registering Under MMTAR Before the August 2026 Deadline — The Modernising & Mandating Tax Adviser Registration programme is setting new registration obligations for tax professionals; missing deadlines could disrupt client representation with HMRC.
• How Foreign Permanent Establishment Exemption Changes Will Affect Multinationals in the UK — From accounting periods beginning in January 2027, UK‐resident multinationals will face tighter rules on losses from foreign permanent establishments—not all foreign losses will offset UK profits any more.
• Navigating Making Tax Digital (MTD): What Sole Traders & Landlords Need to Know Now — With the first quarterly update deadline shifting UK tax into a new digital era, sole traders and landlords face actionable steps to stay compliant under Making Tax Digital for Income Tax.
• How Nonprofits Should Prepare: The New Regulations on Excess Compensation Under Section 4960 — Section 4960 changes redefine 'covered employees' for nonprofits and tax-exempt organizations—understand what expanded liability means and what steps you should take ahead of proposed regulation deadlines.
• Navigating the IRS’ New Automatic Exemption from Penalty (AEP): What Compliance Means for You — The IRS now offers automatic penalty relief for compliant taxpayers—understanding the qualifying criteria and action points can save you stress and costs during these major transitions.
• Maximize Your Refunds: Tax Planning Strategies in Light of the Working Families Tax Cuts — Discover actionable tax-planning moves to leverage 'No Tax on Tips', 'No Tax on Overtime', and more from the Working Families cuts — ensuring your 2025 return captures every dollar you deserve.
• Canada’s Draft Tax Proposals: How They Might Affect Your Business and Investments — Canada has launched consultations on several proposed amendments affecting environmental credits, foreign income rules, and simplification for small taxpayers—know what’s coming and how to prepare.
• Navigating UK’s VAT-Free Electricity Shift: What Digital Nomads Should Know — From October 1, 2026, UK households will pay **0% VAT on domestic electricity**, a major policy change impacting expats and long-term visitors; here’s how this affects you.
• Automatic Penalty Relief: What IRS’s New AEP Means for Compliant Taxpayers — The IRS has introduced the Automatic Exemption from Penalty (AEP), replacing First Time Abate—learn who qualifies, how it works, and what actions you should take now.
• Why Dynamic PAYG Instalments Matter for Small and Medium Enterprises (SMEs) — With PAYG instalment changes coming in 2027, SMEs need to adapt their cash flow and compliance practices—here’s what’s changing and what to do to stay ahead.
• Navigating the New Working Australians Tax Offset (WATO): How Workers Can Gain — Australia’s upcoming Working Australians Tax Offset could lift millions out of taxation burden — here’s how it works, who benefits, and what you can do before it takes effect.
• How Division 296 Tax Changes Affect High-Balance Superannuation Accounts — Super funds and individuals with large balances need to understand the new Division 296 tax that kicks in from July 2026 — here’s what it is, who it impacts, and how to plan.
• Entity Setup Case Study: Using Employee Ownership Trusts for Succession — Permanent capital gains exemptions for dispositions to Employee Ownership Trusts are now in effect—here’s how businesses can structure succession to benefit from them fully.
• Compliance Practical Guide: DTC Application and CRA Form Deadlines — New rules around the Disability Tax Credit (DTC) mean certain forms and online submission tools must be updated by specific dates—miss them, and risk rejection or delay.
• How the Upcoming Disability Benefit Changes Affect Your Tax Planning — With a new supplemental payment and easier access to the Disability Tax Credit coming in September 2026, now’s the time to plan to maximize your benefits and reduce tax burdens.
• Entity Setup Case Study: Structuring a Social Housing Developer with VAT Efficiency — How choosing the right VAT structure and timing of ‘golden brick’ work can make or break cash flow for social housing projects.
• Compliance Alerts: Making Tax Digital Quarterly Updates and Deadlines — The UK’s first quarterly update deadline under Making Tax Digital for Income Tax is approaching. Landlords and sole traders need to be ready to avoid penalties in future years.
• Tax Planning for Digital Nomads: Understanding UK’s Reverse Hybrid Consultation — The UK’s recent consultation on UK-resident members of reverse hybrid entities—it opens new opportunities and risks for digital nomads engaging in international structures.