Research and insights

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

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• Modernising Trust Administration Systems: What Trusts, Beneficiaries & Tax Agents Need to Know — Australia’s tax system is undergoing digital transformation, especially around trusts. From 1 July 2026 the ATO will require digital reporting enhancements that affect trustees, beneficiaries and agents alike—this article unpacks the changes.
• Maximising Your Refund: Smart Tax Planning for Individuals Before the 2026-27 Income Year — With major tax cuts and changing thresholds on the horizon from mid-2026, early planning can help Australians reduce tax liability and optimise deductions—this article explains strategies to act now.
• Navigating Australia’s Upcoming Payday Super Reforms: What Employers Must Do — From 1 July 2026, the Payday Super reforms introduce sweeping changes to how qualifying earnings are defined and how super guarantee charges are calculated—this article guides employers through the essentials, with examples and compliance tips.
• Excise Duty Relief for Small Brewers: Reducing Costs, Brewing Opportunities — Small-scale Canadian breweries benefit from an extended 2% cap on inflating excise duties plus a steep cut on the first 15,000 hectolitres of beer starting April 1, 2026. Here’s how to seize the opportunity.
• What Producers Should Know About the Extended Tax Deferral for Bovine Tuberculosis Compensation — Livestock producers in Alberta, Saskatchewan, and Manitoba can now defer compensation income from the 2024-2025 bovine TB outbreaks over multiple years. This change reduces tax burden during herd rebuilding.
• Middle-Class Tax Cut & GST Relief: What Income-Earners Need to Know — As of July 1, 2025 the lowest federal personal income tax rate in Canada dropped from 15% to 14%, and first-time home buyers can now access significant GST relief under Bill C-4. Here’s how both changes may affect your taxes.
• New Tax Adviser Powers: What UK Tax Professionals and Their Clients Must Know — Reforms increasing HMRC’s powers over tax advisers take effect from April 2026—understand how this changes expectations, exposure, and compliance for tax professionals and their clients.
• How Trusts and Non-Residents Are Affected by Recent UK Inheritance & Property Relief Reforms — A series of changes to UK inheritance tax, property reliefs, and non-resident rules will take effect from April 2026—learn what trustees and international individuals need to know now.
• Navigating the New Making Tax Digital Requirements for UK Sole Traders & Landlords — From April 2026, UK sole traders and landlords with higher income will face sweeping changes under Making Tax Digital for Income Tax—understand what this means, who is affected, and how to prepare.
• Digital Nomads & U.S. Foreign Earned Income Relief: Recent Waiver Changes in Adversity Zones — New U.S. IRS policy expands eligibility for the foreign earned income exclusion for individuals forced to flee due to wars or disasters—critical for nomads in affected regions.
• Compliance Essentials: UK’s 2026 Inheritance Tax Relief Overhaul for Farms and Family Businesses — From April 6 2026 the UK raises the threshold for 100% relief on agricultural and business relief from £1m to £2.5m—but with new rules and transitional traps to navigate.
• Tax Planning Strategies Amidst Canada’s 2025 Tax Cuts and First-Time Home Buyer GST Rebate — As Canada enacts major affordability reforms—from lowering the lowest federal tax rate to slashing GST for first-time home buyers—accustomed tax planning tactics must adapt.
• Remote Work Rules Revised: New Working-From-Home Deduction Practices Starting 2026-27 — Australia’s ATO is updating rules for work-from-home deductions: fixed hourly rate increased, but stricter documentation needed.
• Strengthening Compliance: What Businesses Must Know from ATO’s New Enforcement Measures — New laws and funding boosts targeting tax avoidance and under-reporting mean businesses need to update their compliance strategies.
• Maximise Your Income: New Personal Income Tax Rate Cuts from July 2026 — Australia is reducing its lowest personal income tax rate twice over the next two years—learn how this benefits you beginning 1 July 2026.
• Leveraging the Lower First Marginal Tax Rate and Top-Up Credit: Tax Planning for Middle-Income Canadians in 2026 — Starting July 1, 2025, Canada lowered the first marginal personal income tax rate from 15% to 14%, with the full effect in 2026; learn how to structure income, deductions, and claims to make the most of this and the Top-Up Tax Credit.
• Bill C-15 Transfer Pricing Reforms: Strategic Planning Steps for Multinational Entities — Canada has enacted Bill C-15 to modernize its transfer pricing rules—this article walks through what companies must change in documentation, audits, and tax strategy.
• How to Navigate Canada’s New Temporary Fuel Excise Tax Suspension: What Individuals and Businesses Need to Know — Canada is suspending the federal fuel excise tax on gasoline, diesel, and aviation fuel from April 20 to September 7, 2026—learn how this change affects your tax obligations, business operations, and planning.
• Entity Setup for Digital Nomads: Navigating Residency & Work Laws for Australian Visa Holders — Understanding tax residency, working holiday maker rules, and entity options if you’re a digital nomad living or working across Australia.
• Compliance Essentials: Mandating FID and Eliminating Cheque Refunds in Tax Time 2026 — The ATO is pushing to mandate **Financial Institution Details (FID)** for agent-lodged returns in Tax Time 2026 to phase out cheques – vital compliance change for practitioners.