Research and insights

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

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• Entity Setup: Employee Ownership Trusts Made Permanent & Corporate Options — Employee ownership trusts are now permanent in Canada—here’s what that means for business sales, structure, and future tax benefits.
• Maximizing the Disability Tax Credit & Simplified Certification Rules — New changes are coming to streamline the Disability Tax Credit eligibility in Canada—here’s how to leverage them and avoid pitfalls.
• Planning for Electricity VAT Cuts: What UK Households and Businesses Should Know — VAT on electricity bills is being removed from 1 October 2026 — here’s how this impacts households, businesses, and what actions to take now.
• Compliance Alert: What Sole Traders & Landlords Must Do for Making Tax Digital From 2026 — From April 2026, those with over £50,000 self-employment or property income must use Making Tax Digital quarterly updates — here’s what to expect and how to comply.
• Digital Nomads: Navigating the UK’s New Residence-Based Regime for Foreign Income & Gains — From April 2025, non-domiciled status is abolished in favour of a residence-based tax regime — here’s what digital nomads need to know to optimise their tax position.
• Maximising U.S. Working Families Tax Cuts: Practical Planning Moves for 2026 — The sweeping Working Families Tax Cuts in the U.S. offer valuable planning opportunities around deductions, withholding, and benefits; understanding them can help taxpayers keep significantly more of their income this year.
• Tax Compliance Best Practices Amid UK’s 2026 Modernisation Agenda — With the UK government pushing forward simplification and fairness reforms, businesses and individuals must update how they handle VAT, customs, and tax disclosures to avoid penalties.
• Entity Choice Strategies for Digital Nomads: LLC vs Sole Proprietor Abroad — Choosing the right entity structure can save global tax on income, minimize compliance burdens, and protect against unexpected liabilities—especially for digital nomads.
• Small Business Relief & Entity Setup: Instant Write-offs, Loss Carry-Backs, & Restructuring Paths — For small business owners, Budget 2026-27 brings permanent write-offs, access to loss carry-back, and trust restructuring opportunities — crucial for setting up or revamping your business entity.
• Navigating the Superannuation Tax Changes & Division 296 Threshold: What High-Balance Accounts Must Know — Starting 1 July 2026, superfunds with balances above $3 million face new taxes on earnings above thresholds, while low income earners receive enhanced offsets – here's how to stay compliant and optimise your super.
• How Australia’s 2026–27 Tax Reforms Could Transform Your CGT, Negative Gearing, & Discretionary Trusts — New Budget 2026-27 laws will significantly reshape how capital gains tax, negative gearing and discretionary trusts are treated — and have real impact from mid-2027 forward.
• Digital Nomad’s Guide: Taxes, Short-Term Stays & GST/HST in Canada — Canada’s rules around platform-based accommodation and short-term rentals can have surprising GST/HST and income tax effects for nomads. Here’s how to navigate them.
• Staying Compliant While Benefiting from Canada’s Spring-2026 Measures — Canada’s recent Bill C-30 introduces changes like fuel tax suspensions, extended deductions for labour mobility, and Home Buyers’ Plan grace periods—all with important compliance implications.
• Effective Strategies for Tax Planning Under Canada’s 2026 Middle-Class Cut — With Canada’s lowest federal tax rate reduced to 14% as of July 1, 2025, strategic planning can help you maximise savings under the new rate structure.
• Tax Update 2026: Impacts and Opportunities for Digital Nomads in the UK — The recent package of UK tax policy changes brings both risks and opportunities for digital nomads—here’s what globally mobile individuals need to know.
• New Mandatory Registration for Tax Advisers in the UK: Compliance Checklist — UK tax advisers now face a phased mandatory registration process with HMRC—this guide helps them understand the new rules, deadlines, and how to comply.
• Navigating the New UK Capital Gains Tax Relief for Gifts of Business Assets — A major reform to Capital Gains Tax (CGT) for gifts of business assets aims to correct distortions caused by recent regimes—here’s what’s changing and how business owners can prepare.
• Planning for Inflation-Adjusted Tax Items Under the One, Big, Beautiful Bill 2026 — With legislative indexing changes in effect for 2026, it’s critical to understand adjusted thresholds and deductions under the One, Big, Beautiful Bill.
• Navigating the New CRAT Final Regulations: Risks & Reporting for Charitable Remainder Annuity Trust Schemes — Recent final regulations aim to crack down on abusive tax strategies involving Charitable Remainder Annuity Trusts—these affect donors, trusts and advisors alike.
• Mastering Penalty Relief: How the New Automatic Exemption from Penalty (AEP) Changes the Game — Good news for diligent taxpayers: starting summer 2026, IRS is phasing out First Time Abate and automatically granting penalty relief to those with a history of timely filings and payments.