Research and insights

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

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• Digital Nomads & Canadian Residency: How Upcoming CRS Changes Impact You — New rules in Part XIX of Canada’s Income Tax Act will affect financial reporting obligations starting January 1, 2027—essential knowledge for digital nomads managing foreign accounts.
• How the Energy + Vehicles Bill Affects Travel, Mileage and Remote Work Tax in the UK — The Taxation (Energy and Vehicles) Bill 2026–27 brings changes—approved in July—for mileage and energy levies that will have knock-on effects for nomads, remote employees, and businesses with vehicle-linked costs.
• Zero-rating Land VAT: Proposed Relief for Social Housing Developers — A consultation launched in June 2026 proposes zero-rating VAT on land intended for social housing—potentially removing cashflow barriers and accelerating delivery.
• Navigating Tax Relief on Gifting Business Assets: UK Draft Legislation Explained — Significant changes to Capital Gains Tax relief on gifts of business assets were proposed in June 2026—here’s what businesses and individuals need to know now.
• Compliance Case Study: How the U.K.’s Self-Assessment Changes Affect Sole Traders & Landlords in 2026 — New HMRC deadlines and digital reporting requirements are reshaping how sole traders and landlords manage Self-Assessment in the U.K. This case study pulls together what you need to change, when, and how to stay compliant.
• Entity Setup Strategies: Choosing the Right Structure for Foreign Investors Under U.S. Section 892 Changes — Foreign governments and sovereign wealth funds now face new regulatory criteria under Section 892—this article helps entity designers evaluate qualifying exemptions, grandfathered protections, and transitional relief to structure compliant cross-border holdings.
• How U.S. Expats Can Navigate the New Remittance Transfer Tax Under the One, Big, Beautiful Bill — The U.S. has introduced a 1% excise tax on certain remittances sent using physical instruments—understanding who pays, what counts, and how to plan ahead can help digital nomads and cross-border senders stay compliant and minimize costs.
• What Employers Need to Know About Payday Superannuation Starting July 2026 — From 1 July 2026, super must be paid each payday rather than quarterly—this is a big compliance shift for businesses.
• Planning for the 2027 Capital Gains Tax and Negative Gearing Reforms — Major reforms—capital gains tax indexation, minimum tax rates, and limiting negative gearing—are coming from July 2027. Here's how to plan ahead.
• Maximising Employee Deductions: The $1,000 Instant Deduction Explained — A new $1,000 instant deduction for work-related expenses is in effect for the 2026-27 year—learn how this simplifies record-keeping and what qualifies.
• Digital Nomads and Canadian Residency: Tax Traps and Planning Strategies — For Canadians working remotely from abroad—or foreigners working in Canada—understanding residency rules, tax treaties, and reporting obligations is essential to avoid surprises.
• Fuel Tax Relief & Labour Mobility Deductions: What Canadian Workers Should Know — Amid rising costs, Canada introduced key tax changes in mid-2026 aimed at fuel excise tax suspension and broader deductions for mobile workers; understanding these can translate to real savings.
• Maximizing Affordability: Navigating the HBP Grace Period Extension — Recent legislation now extends the grace period for Home Buyers’ Plan (HBP) repayments, offering first-time homebuyers more time to manage cash flow without tax penalties.
• Electric & Plug-In Hybrid Vehicles: eVED Announcement and What It Means for Owners — A new Electric Vehicle Excise Duty (eVED) will begin in April 2028 — learn who it affects, what you'll owe, and how to prepare.
• Succession Planning Shifts: New CGT Rules for Gifted Business Assets from April 2027 — The UK is changing how hold-over relief works when gifting business assets, especially for companies with non-trading assets or SSE/IFA exposure — key for business succession planning.
• How UK Residents Holding Interests in US LLCs Could Be Taxed Under Proposed Reforms — Individuals who are UK-resident members of US LLCs (“reverse hybrids”) may face double taxation — but recent consultations suggest changes could reduce their burden.
• Gift-Giving to Trump Accounts: New Safe Harbor for Donors in 2026 — Thanks to Revenue Procedure 2026-25, individuals contributing to Trump Accounts may avoid filing gift tax returns if their gifts qualify under safe harbor rules.
• CRAT Transactions Now Reportable: Listed Transaction Rules You Need to Know — IRS final regs issued July 2026 target abusive Charitable Remainder Annuity Trust arrangements, forcing disclosure and penalties for non-compliance.
• Automatic Exemption from Penalty (AEP): What It Means for You — IRS is replacing First-Time Abate with Automatic Exemption from Penalty starting summer 2026—eligible taxpayers get relief automatically without having to apply.
• Digital Nomads and Residency in Canada: Tax Residency, Reporting, and Banking Rules — If you live in Canada part-time or travel for remote work, this article clarifies how Canada taxes residents and dual residents, and what changes are coming with the Common Reporting Standard.