Research and insights

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

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• Strategic Tax Planning under UK Capital Allowances Changes — Budget 2025 introduced key changes to Capital Allowances including a new 40% first-year allowance and reduced writing-down rates—here’s how businesses can adapt their investment strategy strategically.
• Modernising Tax Adviser Regulation: What Digital Nomads and Freelancers Need to Know — From May 2026 UK rules require paid tax advisers to register with HMRC; this alters how freelancers and overseas advisors interact, with phased rollout and strict penalties for non-registration.
• Navigating UK High-Street Tax Risks: What Businesses Must Do Now — Recent HMRC announcements signal a sharp increase in interventions into high-street operations; businesses must proactively strengthen compliance, record-keeping and risk management or face penalties and disruption.
• Entity Setup Tip: Using Qualified Sound Recording Production Deductions Under OBBBA’s Section 168(k) — Sound recording producers can now access first-year depreciation deductions under the modified 168(k) rules—this article helps professionals structure production entities to safely leverage these benefits.
• Digital Assets Reporting: How the 2025-2026 Transition Relief Can Help Brokers and Investors — New IRS guidance extends relief for brokers and investors navigating the complex digital asset reporting rules—discover what’s allowed through the end of 2026 and how to plan your reporting practices.
• Mastering the Remittance Transfer Tax: What US Senders Should Know Under the One, Big, Beautiful Bill — The new 1% remittance transfer tax under the One, Big, Beautiful Bill introduces excise tax obligations for cash and physical instruments sent abroad—this article clarifies who’s liable and how to stay compliant.
• Leveraging Canada’s SR&ED Enhancements: A Guide for Innovators — Canada’s recent changes to SR&ED under Bill C-15 offer higher credits, larger phase-out thresholds, and extended eligibility. Tech and R&D firms need to adapt their planning accordingly.
• How U.K. Tax Advisers Must Register from May 2026: What Advisers & Clients Need to Know — HMRC is mandating registration for all paid tax advisers interacting with clients on tax matters. Here’s how it works, who it applies to, and how both advisers and clients are affected.
• Planning for the Remittance Transfer Tax Under the U.S. One, Big, Beautiful Bill — With a 1% excise tax now proposed on remittances sent using physical instruments, U.S.-based senders need to understand compliance obligations and planning strategies under the One, Big, Beautiful Bill.
• Digital Nomad Guide: Super and Tax Obligations for Working Remotely from Australia — Australia has new rules around super and SG payments—with Payday Super and updated deductions affecting digital nomads.
• What the New PAYG Withholding Tables Mean for Your Tax Planning in FY2026-27 — PAYG withholding tables are updated from 1 July 2026, reflecting tax cuts and threshold changes—here’s how to plan ahead.
• Transitioning From the Small Business Superannuation Clearing House: What Employers Must Do Now — The SBSCH closes 1 July 2026. Here’s how small businesses should prepare to avoid disruptions in super guarantee payments.
• Maximising Reliefs: SEIS, EIS, and Business Asset Disposal Relief Post-April 2026 — New rules effective from April 2026 alter reliefs for seed/start-ups and business disposals—discover eligibility, rates, and strategic timing to make the most.
• Modernising and Mandating Tax Adviser Registration (MMTAR): What Tax Professionals Must Do — New rules phased between May 2026–March 2027 require all paid tax advisers interacting with HMRC to register under the MMTAR scheme—learn who, when, and how.
• How the Great British Summer Savings VAT Cut Impacts Families and Small Businesses — Understand the VAT reduction from 20% to 5% for family activities from 25 June-1 September 2026, how businesses qualify, and how families can benefit.
• Protecting Tax Identity: IRS-Security Summit’s New Fraud Prevention Work Groups — The IRS and its partners have launched a revamped framework to detect and block identity theft and fraud. Learn the new roles of work groups and what you should do to stay secure.
• Optimizing Health Savings Accounts Under Recent Changes — Recent guidance makes HSAs more flexible — from expanded eligible plans to tax-free telehealth and direct primary care. Learn how to make HSAs work for you.
• How the New Remittance Transfer Tax Affects International Senders — Starting January 1, 2026, a 1% remittance transfer tax was introduced for certain physical remittance transfers — here’s what you need to know to stay compliant and avoid surprises.
• Digital Nomad in Australia: Tax Residency, Income Sources & Super Obligations — If you work remotely from anywhere while connected to Australia, understanding tax residency, super, and foreign income rules matters. This guide clarifies your obligations.
• From SG Shortfalls to Division 296: Navigating Australia's Super Tax Landscape for High Net Worth Individuals — With new thresholds and reforms including Division 296 changes and Payday Super, high net worth superannuitants must reassess strategies to manage excess balances and tax exposure.