Research and insights

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

Page 211 of 351 · 7013 published records

• Claiming the “No Tax on Tips” Deduction: A Boost for Tipped Workers — New regulations give tipped workers the ability to deduct “qualified tips” from taxable income under the One, Big, Beautiful Bill, including clarifying which occupations qualify and what counts as a tip.
• Navigating the New Remittance Transfer Tax Under the One, Big, Beautiful Bill — Starting January 1, 2026, certain remittances sent using cash or similar physical instruments will be subject to a new 1% excise tax. Understanding who it affects and how to comply is essential for both senders and remittance providers.
• U.S. Seniors Get a Bigger Deduction: What Retirement-Age Taxpayers Should Know for 2026 — New deductions for Americans aged 65+ under recent legislation could reduce your taxable income by thousands—here’s how to take full advantage when filing.
• Planning Entity Structure in 2026: Why Inheritance Tax Reliefs for UK Farms Just Got Much Bigger — From April 2026 the UK government raised the threshold for agricultural and business property reliefs to £2.5 million—here’s how to plan your farm or family business accordingly.
• How to Navigate the New U.S. Remittance Transfer Tax: A Guide for International Workers and Families — Starting January 1, 2026, the U.S. introduced a 1% excise tax on certain cash-based remittances: here's how it works and what digital nomads and migrant families should know.
• Payday Super and Super contribution tech: What Employers Must Do by 1 July 2026 — Australia is bringing in ‘Payday Super’ and mandating Digital Service Provider (DSP) and Member Verification Request (MVR) technology. Employers must adapt systems and practices to comply by mid-2026.
• Managing Your Study Loan Repayments: New Thresholds and System Changes from July 2025–26 — The income threshold for compulsory repayments has gone up, repayment rates have shifted to a marginal basis, and the 20% loan balance reduction has been backdated to 1 June 2025.
• How Australia’s Upcoming Tax Cuts from 1 July 2026 Will Affect Your Take-Home Pay — Australia’s 2025–26 Budget delivers tax rate cuts for all taxpayers starting 1 July 2026, with further reductions in 2027. Understand how these changes impact different income levels and how to plan accordingly.
• Excise Duty Relief for Craft Brewers: A Vital Boost to Small-Batch Brewing — Canada is extending excise duty relief for beer, wine and spirits—particularly helping craft breweries by maintaining reduced rates for small volumes; here’s how brewers can use this to their benefit.
• GST/HST Rebate for First-Time Home Buyers: Navigating Key Rules — The new GST/HST rebate for first-time home buyers introduced in Bill C-4 became law in March 2026—here’s who qualifies, how to claim, and practical examples.
• Fuel Excise Suspension: What It Means for Your Wallet and Business — Canada’s government is temporarily setting the federal fuel excise tax to $0 from April 20 to September 7, 2026—this article explains who benefits, how much it saves, and what you need to do.
• Applying Shared Reliefs and Limits: Income Tax Reliefs cap & cross-border income from trusts — Two essential compliance triggers: the £50,000 limit on income tax reliefs and updated rules on reporting income from non-resident trusts and foreign asset transfers — must-knows for higher earners.
• Tax Rate Changes for Savings, Dividends, and Property Income: What It Means for Investors and Landlords — New income tax rates affecting dividends (from April 2026) and property & savings income (from April 2027) will shift how passive income is taxed — here’s a breakdown with examples.
• Navigating Making Tax Digital (Income Tax): A Guide for Sole Traders & Landlords — Starting 6 April 2026, many sole traders and landlords will need to comply with the new Making Tax Digital rules — here’s what that means and how to prepare.
• Digital Nomad in Canada: Tax Rules You Need to Know — Canada’s recent changes to foreign-income reporting and home-buyer rebates may affect digital nomads; this guide explains residency, reporting obligations, and benefits you might claim when working abroad while connected to Canada.
• Fuel Excise Tax Eliminated: What This Means for Businesses and Consumers — Temporarily zeroed excise rates on gasoline, diesel, aviation fuel and unleaded options through September 7, 2026 offer cost relief—but businesses must understand timing, compliance and inventory implications.
• How Canada’s New Average Tax Cut Impacts Your 2025 Return — With Bill C-4 bringing in a 1 percentage-point cut to the lowest personal tax rate starting July 1, 2025, individuals in the two lowest federal brackets will see significant relief—this article explains who benefits, how to claim it, and strategies to maximize your tax planning under the new rates.
• Statutory Sick Pay (SSP) Overhaul: Ensuring Fair Treatment from Day One — From 6 April 2026, all UK employees become eligible for SSP regardless of earnings, and wait-days are abolished—employers need to adjust policies and payroll now.
• MTD for Income Tax: What Sole Traders & Landlords Need to Know from April 2026 — From April 6, 2026, many sole traders and landlords earning over £50,000 must start using Making Tax Digital with quarterly updates—here's how to prepare.
• How the SME Employer Relief Boost Can Lower Payroll Costs from April 2026 — Exploring how the rise in Small Employers’ Relief from 8.5% to 9% empowers small businesses to reclaim more on statutory statutory pay and save on payroll administration.