Research and insights

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

Page 209 of 351 · 7013 published records

• Entity Setup: Business Reliefs and Inheritance Tax Changes from April 2026 — Notable changes to business and agricultural property reliefs, along with inheritance tax scope expansions, are effective from 6 April 2026. Critical for estate planning.
• Compliance Essentials: Making Tax Digital (MTD) for Income Tax Starting April 2026 — From 6 April 2026, many sole traders and landlords with gross income over £50,000 must begin keeping digital records and submitting quarterly updates under Making Tax Digital—failure to comply brings penalties.
• How Dividend Tax Climbing Affects Investors in the 2026/27 UK Tax Year — Significant increases to UK dividend tax rates—rising from 8.75% to 10.75% for basic rate and from 33.75% to 35.75% for higher rate taxpayers—are already in force from 6 April 2026. Here's what you need to know and how to plan.
• Gig Workers & Overtime: How the OBBB Transformed Taxes for Side Hustles — New permanent deductions and reporting rules for tips and overtime change the game for gig workers—if you know what's deductible and how to avoid pitfalls.
• Opportunity Zones 2.0: New Rules For States & Rural Areas Under One, Big, Beautiful Bill — The revamped Qualified Opportunity Zone rules under the One, Big, Beautiful Bill open major incentives for states—especially for rural census tracts. Learn how jurisdictions and investors should adapt.
• How Wildfire Relief Works: Filing Extensions & Tax Planning in Disaster Areas — When disasters strike, knowing your IRS options can save you money—and stress. This article explains how to leverage filing extensions, deductions, and pro tips when affected by natural disasters.
• How Canada’s Bill C-4 Is Changing Tax Relief for Home Buyers and Middle Income Canadians — From tax cuts to a GST rebate on new homes, Bill C-4 brings sweeping affordability changes—this guide explains how to benefit.
• Compliance Essentials for UK Sole Traders under Making Tax Digital — Grasp the twelve-month penalty-free transition into MTD for income tax: what sole traders and landlords must do to stay compliant.
• Tax Strategies for Freelancers and Gig Workers Post-OBBBA Changes — Discover how the One, Big, Beautiful Bill Act reshapes tax deductions for gig workers — and how to navigate these changes to maximize after-tax income.
• Fuel Relief and Filing Tips: What 2026 Means for Everyday Canadians — Between the federal fuel excise tax suspension and tax-filing changes, Canadians have both immediate savings and new administrative claws to be aware of.
• How the Permanent Employee Ownership Trust Exemption Changes Succession Planning for Canadian Businesses — Discover how making the $10 million capital gains exemption permanent for Employee Ownership Trusts reshapes options for owners seeking to exit or hand off their business.
• How Higher Taxes on Property, Savings & Dividends Affect Your 2026-2028 Planning — From April 2026 and 2027, UK will raise tax rates on dividends, savings, and property income and rearrange how allowances are applied; this article explains what you need to budget for.
• Preparing for Making Tax Digital (MTD): What Sole Traders & Landlords Need to Know — The UK is rolling out Making Tax Digital for Income Tax from 6 April 2026 for those with qualifying income above £50,000. Here's your complete guide to compliance, key dates, and how to get ahead.
• What Gig and Tipped Workers Need to Know About the One, Big, Beautiful Bill — Gig and tipped workers get new deductions under OBBB—up to \$25,000 in ‘qualified tips’ and other permanent benefits. Here’s what to watch.
• Navigating the Farmers’ & Fishermen’s Penalty Waiver for Underpayment in 2025 — A recent IRS policy gives eligible farmers and fishermen relief from penalties for underpaying their 2025 estimated taxes—if certain conditions are met.
• Maximizing the New Qualified Production Property Depreciation Under OBBB — Learn how businesses can make the most of the permanent 100% first‐year depreciation for qualified production property introduced by the One, Big, Beautiful Bill.
• Case Study: How Bill C-4’s First-Time Home Buyer GST Rebate Opens Doors for Young Families — Bill C-4 introduced a GST rebate for first-time buyers, eliminating GST on new homes up to $1M and reducing it for homes costing up to $1.5M—this case study shows how families can qualify and benefit.
• Entity Setup Guide: Leveraging Excise Duty Relief for Canadian Breweries and Wineries — Canada has extended excise duty relief for brewers, distillers, and vintners—craft operations especially stand to gain. Find out how entity structure, production thresholds, and record-keeping matter.
• Saving at the Pump: How Canada’s Suspension of Federal Fuel Excise Tax Impacts Small Businesses — Canada has temporarily suspended the federal excise tax on gasoline and diesel through September 7, 2026—what this means for small businesses, delivery costs, and your bottom line.
• Tax Compliance Case Study: How “No Tax on Car Loan Interest” Works Under the OBBB — IRS rules let individuals deduct car loan interest—but only if they meet eligibility criteria such as income limits and that the vehicle was assembled in the U.S., creating new compliance steps for everyday taxpayers.