Research and insights

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

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• Mandatory PE Exemption: How Corporations Should Adjust for Foreign Losses — From 1 January 2027 UK-resident companies will no longer be able to use foreign permanent establishment losses to reduce their UK profits—unless structured properly—see what it means and how to comply.
• Planning for eVED: What UK Drivers Need to Know Before April 2028 — The UK is introducing Electric Vehicle Excise Duty (eVED) from 1 April 2028—learn how it works, who it affects, and how to prepare now to reduce your liability.
• CRAT Rules Tightened: What Non-profits, Advisors, and Donors Must Know About the New CRAT Listed Transaction Regulations — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) structures as “listed transactions,” triggering stricter disclosure and penalties. Here's how to assess risk.
• Understanding Trump Account Gift Tax Safe Harbor: What Parents and Donors Need to Know — New safe harbor rules make contributions to “Trump Accounts” by individuals under certain conditions exempt from gift tax reporting—perfectly timed for parents and guardians planning for their children’s financial future.
• Leveraging the IRS’s New Automatic Exemption from Penalty (AEP) for Clean Tax Compliance — The IRS has introduced the **Automatic Exemption from Penalty (AEP)** to replace First Time Abate—simplifying relief for taxpayers with a strong track record. Learn how to qualify and reduce your audit risk.
• Summer VAT Cut: What Families and Businesses Must Know About the Great British Savings Scheme — VAT on children’s meals and family days out has dropped from 20% to 5% across the UK—this article explains exactly what that means for consumers, hospitality businesses, and eligibility criteria.
• How UK Tax Agents Must Register Under MMTAR — Compliance Essential — A new mandate requires all tax advisers who interact with HMRC—and get paid—to register under the Modernising and Mandating Tax Adviser Registration scheme; strict phases and requirements apply.
• Navigating New UK Digital Reporting Rules: What Sole Traders & Landlords Need to Know — As HMRC rolls out Phase One of Making Tax Digital (MTD) for Income Tax, sole traders and landlords earning over £50,000 must adapt to quarterly digital income reporting—this article breaks down how, when, and why.
• UK VAT Cuts and Retail Reforms: What Digital Nomads and Small Businesses Should Know — UK’s VAT on kids’ meals and days-out drops June 2026, paired with reforms targeting online selling. Discover how this affects nomads and small biz abroad.
• Australia’s New Super Tax Rules for High Balances: Division 296 Explained — Starting 1 July 2026, Australians with super balances over certain thresholds will face new taxes under Division 296. Learn who’s affected, how earnings are taxed, and what steps to manage the impact.
• Automatic Penalty Relief in the U.S.: How the IRS’s New AEP Impacts Your Tax Compliance — The IRS is rolling out an Automatic Exemption from Penalty (AEP) starting summer 2026, replacing the First Time Abate relief. Learn who qualifies, what penalties are covered, and how to prepare.
• Digital Nomads & Canada: What Recent Tax Policy Means for Global Freelancers — For those working remotely from Canada or in multiple jurisdictions, recent Canadian tax changes around residency, digital service taxes, and pension contributions now significantly affect obligations and opportunities.
• Staying Compliant in Canada’s Evolving Tax & Payroll Landscape — Recent legislative and regulatory developments—interest rates, fuel tax suspensions, and payroll rate changes—bring important compliance obligations for businesses and individuals.
• How Canada’s Spring Economic Update 2026 Affects Your Tax Planning — Key changes from Spring 2026 — from CPP rate cuts to the lowest marginal rate — offer tax planning opportunities for individuals and families.
• Digital Nomads & UK Tax: Immigration, Residency and Liability Insights — How UK tax rules affect digital nomads, from residency status to taxable income and how to avoid hidden pitfalls when living abroad or bouncing in and out of the UK.
• Foreign PEs Exemption in UK Corporation Tax: What Multinationals Must Know — A mandatory change is coming for UK-resident companies with foreign permanent establishments—especially in oil & gas—learn the new rules, effective dates, and how to plan ahead.
• Mastering Making Tax Digital: What Landlords & Sole Traders Must Do Now — Making Tax Digital (MTD) isn't just on the horizon—it’s already here for many sole traders and landlords. Learn what you need to do, practical steps to get compliant, and how to avoid penalties.
• Setting Up a Trump Account: What Parents and Guardians Should Know — Understand the new Trump Account from the Working Families Tax Cuts—how to set one up, safe harbors, and benefits including a $1,000 pilot contribution for eligible children.
• Compliance Essentials: Automatic Penalty Relief (AEP) and Your 2025 Return — Learn about the IRS’s new Automatic Penalty Relief (AEP) program for taxpayers with timely past returns—it may drop common late filing or payment penalties.
• How the Working Families Tax Cuts Law Drives New Deductions for Gig Economy Workers — Discover how recent changes under the Working Families Tax Cuts permanently benefit gig economy workers with deductions like “No Tax on Tips,” “No Tax on Car Loan Interest” and more.