Research and insights

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

Page 219 of 352 · 7031 published records

• Analysing Canada’s First-Time Home Buyers’ GST/HST Rebate: What Qualifies and How to Maximize Benefits — Learn who qualifies for Canada’s GST/HST first–time home buyer rebate under Bill C-4, how the thresholds work, and strategies to optimize the savings when buying a home.
• Tax-Efficient Entity Setup: Incorporation Relief and Revamped Property Relief After Budget 2025 — Big changes to incorporation relief, agricultural & business property reliefs take effect April 2026 — here’s how business owners and farmers can plan deadlines and structure ownership now.
• Charity Tax Compliance: What New Rules Mean for Gift Aid, Donations & Trustee Liability — Charities face tighter rules on donations, investments and governance from April 2026 — here’s how to ensure your organisation remains compliant.
• Navigating the New Lower Threshold: What Landlords and Sole Traders Must Know About Making Tax Digital — From April 2028, UK landlords and sole traders with income between £20,000–£30,000 will face new Making Tax Digital obligations — here’s how to plan ahead.
• Entity Setup Spotlight: Qualifying Nonpersonal Use Vehicles for First Responders — New IRS final regulations now protect unmarked emergency vehicles used by first responders from burdensome recordkeeping—key for fire departments and rescue crews.
• Penalty Relief for Farmers and Fishermen: What to Know Under Notice 2026-24 — A new IRS notice gives qualifying farmers and fishermen relief from underpayment penalties if they act by April 15, 2026—offering a chance to avoid charges many didn’t anticipate.
• How Foreign Housing Expense Limits Under Section 911 Are Changing for Digital Nomads — Recent IRS changes allow many who live abroad to use higher housing expense limits for 2026—and even retroactively for 2025—making foreign income exclusion planning more generous for some digital nomads.
• Working from Home Relief Removed: What Employees Need to Know — From 6 April 2026, UK employees can no longer claim income tax deductions for additional household costs from working from home. This removes a long-standing relief and has implications for hybrid workers.
• Inheritance Tax Reliefs Raised: How Farms & SMEs Should Respond Pre-April 2026 — From 6 April 2026, the threshold for 100% relief for agricultural and business property will rise to £2.5 million—consulting businesses need to adjust their planning strategies accordingly.
• How to Navigate Making Tax Digital for Income Tax: What Solo Traders & Landlords Must Do — Starting 6 April 2026, many sole traders and landlords will have new digital obligations under Making Tax Digital (MTD). Learn what qualifies, when you’re in scope, and how to prepare efficiently.
• Case Study: Canadian Brewers Benefit from Excise Duty Relief Extensions — Canada’s recent budget changes extend caps on excise duty inflation adjustments and keep relief rates for small brewers—see how this impacts your bottom line as a brewer or investor.
• Compliance Update: UK Creative Industries Must File New CT600P with Claims — From 6 April 2026 companies claiming Creative Industries tax reliefs or expenditure credits must include the CT600P page and updated additional information form to avoid delays or rejection.
• Tax Planning Tips Under UK's New Removal of Homeworking Expense Relief — As of 6 April 2026 UK employees can no longer deduct unreimbursed homeworking costs—explore how to adjust your tax planning and employer reimbursements.
• Living as a Digital Nomad in Australia: Superannuation, Residency & Taxation Essentials — Many digital nomads spending time in Australia face complex rules for tax residency, superannuation and withholding. Know what triggers obligations and how to stay compliant.
• How Australia’s New Personal Income Tax Cuts Impact Individuals from July 2026 — Australia’s 2025-26 budget introduced tax rate reductions starting 1 July 2026: the 16% tax bracket drops to 15%, then 14% from July 2027. Here’s what this means for different income groups.
• Payday Super Reforms: What Employers Need to Know Ahead of July 1, 2026 — With the Payday Super reforms coming into force 1 July 2026, businesses must overhaul how they calculate and pay superannuation guarantee—aligning contributions with each pay run rather than quarterly schedules.
• Entity Setup for Multinationals Under Canada’s New Global Minimum Tax Framework — If your company earns global revenues above €750 million, Canada’s Pillar Two Global Minimum Tax could reshape your corporate structure. Learn how to adjust your entity setup to stay compliant and efficient.
• Navigating Compliance: What Canada’s CRA Is Doing About the Tax Gap — The Canada Revenue Agency (CRA) is intensifying enforcement and modernizing its compliance strategies—especially for GST/HST refund schemes and tax evasion—to protect public revenue and fairness.
• How Canada’s Middle-Class Tax Cut Affects Low-Income Non-Refundable Credits — With the cut in the first personal income tax rate from 15% to 14% (effective July 1, 2025), non-refundable tax credits are being reshaped—and for many low-income residents, this means adjusting your tax planning and possibly claiming the new Top-Up Tax Credit.
• Entity Setup Decision: Choosing the Right Entity Structure Under Recent Changes — New depreciation and entity level adjustments under OBBBA make your choice of business entity more strategic than ever—for tax savings and compliance.