Research and insights

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

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• Digital Nomads & Australian Residency: Tax Risks of Reentry and Overseas Income — Returning Australians or those frequently abroad should understand that real-time data and stricter residency tests are changing how the ATO treats overseas income and arrival patterns.
• Setting up a Trust or Entity in Aus? Beware the New Reporting & Threshold Changes — Recent law tweaks are transforming how closely held trusts and entities are taxed—and reported. Here’s what trust-owners and small business entity founders should know.
• Navigating Division 296 Tax: What Super Members with Large Balances Must Know — New super rules target those with total super balances above $3 million—here’s how Division 296 tax works, with real strategies you can use now.
• Navigating Tax & Benefits as a Digital Nomad in Canada — Whether you move here temporarily or generate remote income from abroad, Canada’s tax rules for digital nomads are evolving — learn residency rules, foreign income reporting, and benefit eligibility.
• Trust Reporting Updates and New Credits: What Businesses Should Know in Canada 2026 — From changes in trust reporting to refundable tax credits in British Columbia, recent corporate tax updates affect eligibility, timing, and compliance obligations — vital to know for your enterprise.
• How Canada’s 2026–27 CRA Departmental Plan Changes Your Tax Game — Major tax reliefs, administrative updates, and plans for automatic filing are shaking up Canada’s tax system from 2026–27 — here’s what you need to know to stay ahead.
• Living & Working Abroad: How UK Residency Rules & Overseas Workday Relief Are Evolving — Changes to residency, overseas workday relief, and PAYE notifications may affect digital nomads—know the tests, changes, and how to stay compliant when working outside the UK.
• Homeworking Relief Removed: What Employees Should Know — From 6 April 2026, UK employees can **no longer claim tax deductions for extra household costs** if their employer doesn’t reimburse them—here’s how to adapt and what alternatives exist.
• Maximising Start-Ups: Expanded EMI & Entrepreneurship Reliefs from April 2026 — Learn how the broadened **Enterprise Management Incentives** and new entrepreneur reliefs affect founders, early employees, and investors, with tips to structure equity rewards optimally under the updated UK regime.
• Compliance Check: IRS Budget Cuts & Service Changes—What Taxpayers Need to Know — IRS faces staffing and budget reductions—but you can still stay compliant. This article explains what to expect in services, delays, and what actions to take.
• Entity Strategies: Group Exemption Letter Program Gets Major Update Under **Rev. Proc. 2026-8** — Nonprofits with subsets can save work but face new rules—this article explains major changes under IRS Rev. Proc. 2026-8 for group exemption letters, including transition deadlines and requirements.
• How the ‘One, Big, Beautiful Bill’ Redefines Deductions on Tips & Overtime for 2025-2028 — This article unpacks the sweeping changes under the OBBBA related to qualified tips and overtime deductions, including who qualifies, how to report, and planning opportunities.
• Canada’s “Making Life More Affordable” Act: Tax Planning Strategies Amid the 2026 Changes — Canada’s Bill C-4 introduces a suite of tax cuts and benefit changes starting mid-2025; taxpayers can use this opportunity with smart planning to maximize savings and align financial decisions with the new law.
• UK’s New Tax Adviser Registration Rules: What Advisers and Clients Must Know Now — From May 2026, HMRC is rolling out mandatory registration and minimum standards for tax advisers—both advisers and clients need to understand how this transforms representation and compliance in the UK tax system.
• Digital Nomads & Non-Residents: Navigating Part XIII Withholding Tax in Canada — If you're a non-resident earning income in Canada—or payers making such payments—you need to understand how Part XIII withholding tax and new digital tools (like the NR portal) reshape obligations and opportunities.
• Compliance Ahead: Reporting Fees for Service in the Canadian Trucking Industry — Trucking businesses in Canada now face mandatory reporting of fees paid to private corporations, with penalties reinstated starting 2025—what you need to know to stay compliant.
• Optimizing Your Canadian Tax Strategy: Understanding the 2025 Personal Tax Rate Cut — Canada has reduced the lowest federal personal income tax rate—learn how this affects your take-home pay, non-refundable credits, and what to do now to benefit.
• Creative Industries Reliefs: Navigating the CT600P Requirement in 2026 — For companies claiming film, video game or theatre reliefs, the new CT600P form is now mandatory from 6 April 2026 — here’s how to get it right.
• Goodbye £6 a Week: Homeworking Expense Relief Ends - What Employees Must Do — From 6 April 2026, employees can no longer claim tax relief for additional household costs from working at home if not reimbursed — here’s how to adjust.
• Overseas Workday Relief: What Qualifying New Residents Need to Know — From 6 April 2026, UK employers must cap PAYE notifications for Overseas Workday Relief at 30% — discover how this impacts nomads and globally mobile workers.