Research and insights

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

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• Maximizing Your Tax Relief: Understanding Canada’s New First Marginal Rate Cut — Canada is lowering the lowest federal personal income tax rate, bringing immediate relief and changing how non-refundable credits are calculated—here’s how to make the most of it.
• Navigating Canada’s Trust Reporting Changes: What Trustees & Bare Trusts Need to Know — New proposed changes in trust reporting for the 2025 taxation year bring both relief and new obligations for certain trust types—especially bare trusts.
• Mandatory Tax Adviser Registration: What It Means for Businesses and Clients — Starting May 2026, all tax advisers must register with HMRC and meet minimum standards—a significant change that impacts how businesses choose and work with their advisers.
• Corporate Tax Late Filing Penalties Soar: What Businesses Need to Do Before April 2026 — Significant increases to fixed penalties for late company tax returns will become effective from 1 April 2026—this article breaks down what companies should change in their tax compliance processes now.
• How UK Digital Nomads Can Maximise Retirement Benefits Post-April 2026 NIC Changes — With new rules affecting Voluntary National Insurance Contributions abroad coming into force from 6 April 2026, digital nomads need to plan carefully to preserve state pension rights.
• Tax Compliance Essentials for Estimated Payments: Relief under Section 1062 — If you’re making a Section 1062 election for farmland sales, new IRS rules ease penalties for underpaying estimated taxes — here’s how to meet the requirements and avoid surprises.
• Clean Fuel Production Credit: Opportunities & Obligations After §45Z Changes — Major revisions under the One, Big, Beautiful Bill reshape clean fuel tax credits — we break down what you need to know to benefit and stay compliant.
• Maximizing Depreciation with the New Special Allowance for Qualified Production Property — How businesses can leverage the One, Big, Beautiful Bill’s new depreciation rules to write off 100% of qualified production property costs — and the key criteria you need to meet.
• Digital Nomads in Canada: What Tax Season 2026 Means for Your Status — Canada introduces pre-filled returns and automatic benefits for low-income individuals—if you’re a digital nomad, here’s how to stay compliant and benefit where possible.
• Compliance Alert: Reporting Rules for the Trucking Industry and Non-Resident Withholding — If you're in trucking or handling payments to non-residents, recent CRA changes mean new slip-filing and portal obligations that affect when you report and who is on the hook.
• Tax Planning with Canada’s Newly Reduced Lowest Federal Tax Rate — With the low-end federal tax rate dropping to 14% starting in 2026, Canadians can adjust withholding, deductions, and income timing to maximize their tax savings.
• How Employers Need to Adapt: PAYE Tools, Student Loan Plan 5 & Benefit-In-Kind Payrolling — Key changes from April 2026 affect employers—student loan Plan 5 starts, tax codes adjusted for winter payments, and benefits in kind will move to mandatory payrolling over time.
• Winter Payments & Automatic Recovery: What High-Income Pensioners Need to Know — From April 2026, those with income over £35,000 who received Winter Fuel Payments (or Scottish equivalent) will see automatic recovery via PAYE tax code changes—here’s how to plan ahead.
• Preparing for Making Tax Digital: What Sole Traders and Landlords Need to Know — The UK is phasing in Making Tax Digital (MTD) for Income Tax from 6 April 2026—here’s what sole traders and landlords must do now to avoid penalties.
• How to Claim Your Overtime, Tip, and Car Loan Deductions in 2025—OBBB’s New Forms — A new Schedule 1-A and updated Form 1040 instructions clarify how everyday workers can claim new deductions for overtime, tips, car loans, and senior enhanced deductions.
• Mastering Backup Withholding Thresholds Under the One, Big, Beautiful Bill — New proposed regulations raise backup withholding thresholds: learn how this change affects sellers, apps like PayPal, and taxpayers receiving frequent payments.
• Reporting PFML Benefits: What US Employers and States Must Know in 2026 — Declaring medical leave benefits from State PFML programs as wages and income becomes mandatory in 2026—this article explains the recent extension and practical compliance actions.
• Planning for Reduced Federal Income Tax in Canada: Taking Advantage of the 2025-2026 Rate Cut — Canada’s lowest federal personal income tax rate falls from **15% to 14%** starting July 1, 2025—planning now can help both employees and self-employed taxpayers maximize this relief.
• Digital Nomads and Crossing Borders: Tax Residency, Foreign Income & Home Exemption Rules for Australians Abroad — If you’re working overseas or travelling long-term, understanding Australia’s tax residence tests, income reporting, and capital gains exemptions is more important than ever. Here's what every nomad needs to know to stay compliant and optimize obligations.
• Entity Compliance in the Age of Pillar Two & Thin Capitalisation: What Private Groups Must Do — Private Australian entities and multinational groups face stricter rules around debt deductions and international tax minima under BEPS Pillar Two. Learn what compliance steps you need now.