Research and insights

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

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• New Credit for Personal Support Workers and What It Means for Compliance — Budget 2025 introduces a five-year refundable tax credit for personal support workers—up to $1,100/year. Learn who qualifies, how to claim it, and compliance pitfalls to watch.
• How Canada’s 2025 Middle-Class Tax Cut Impacts Planning for Salaried Workers — Canada’s tax rate on the first slice of taxable income dropped from 15% to 14% on July 1, 2025—this has big implications for payroll planning, source deductions, and year-end tax strategies.
• Compliance Checklist for UK SMEs Ahead of the Autumn Budget 2025 — With proposed changes affecting National Insurance, tax thresholds, and council tax levies, SMEs need to audit their compliance to avoid unexpected liabilities.
• Navigating the Coming Surcharge on High-Value Homes: What UK Homeowners Should Know — A new levy on high-value homes is expected in the next budget, with estimates putting hundreds of thousands of properties in scope—homeowners need to understand what may change.
• How the Frozen Tax Thresholds Affect Your UK Take-Home Pay and Planning Opportunities — Tax thresholds in the UK are being frozen for two years: this subtle shift could impact your net income—and with careful planning, you can mitigate the effects.
• Compliance Essentials: Recent U.S. IRS Changes Impacting Everyday Tax Filers — New IRS rules around inflation adjustments, 1099-K thresholds, and PTIN fees are changing what everyday filers and tax professionals need to know—this guide helps you stay ahead.
• Entity Setup for Small Businesses Expanding Internationally: What You Need to Know — Setting up an international entity involves more than choosing a location—it’s about balancing tax optimization, legal structure, and regulatory compliance; this guide walks you through the essential decisions and strategies.
• Tax Planning for Digital Nomads: Navigating Global Residence and Avoiding Double Taxation — As borders blur and remote work becomes the norm, digital nomads face unique tax challenges—this article offers practical strategies to optimize tax residence, leverage treaties, and reduce liability.
• Decoding Tax Filing Enhancements: Using the ATO App, Protecting Identity, and Avoiding Common Errors — The ATO has rolled out several changes for Tax Time 2025 including new identity protection features, fraud reduction, and better ways for taxpayers and agents to lodge returns more smoothly.
• Embracing Payday Super: What Employers and Super Funds Need to Do Before July 2026 — Employers and super funds have less than a year to prepare for Payday Super, a reform that requires super guarantee contributions to be paid at the same time as wages. Here's a deep dive with practical steps.
• Super Funds and New Concessions: How the Changes to Superannuation for Balances Above A$3 Million Will Affect You — Australia has new legislation coming 1 July 2025 that'll reduce tax concessions on earnings in super funds with large balances. If you’re a high-balance member, make sure you understand what’s changing.
• Navigating Automatic Federal Benefits and Tax Filing for Low-Income Canadians: Key Changes Ahead — Budget 2025 introduces plans for automatic tax and benefits access for up to 5.5 million low-income Canadians. Here’s how automatic filing works, who qualifies, what you need to do, and how to prepare if you’ve never filed before.
• Understanding Canada’s Middle-Class Tax Cut: Who Benefits, How It Works, and When to Prepare — Canada’s Budget 2025 introduces a staggered cut to the bottom personal income tax rate, lowering it from 15% to 14% over two years. Dive into the details of what this means for you now, how to update your payroll withholding, and what tax filing in 2026 will look like.
• Maximizing Relief: How to Use Canada’s Enhanced Voluntary Disclosures Program (VDP) Under the New Rules — With sweeping changes effective October 1, 2025, the CRA’s Voluntary Disclosures Program offers greater access and clearer relief for those correcting tax filing errors. Discover exactly what changed, what kinds of relief are available, and how to make sure you qualify.
• Ensuring UK Tax Compliance in the Era of Frozen Thresholds and Rising Rates — As thresholds freeze and rates rise, understanding compliance obligations—from PAYE to reporting foreign gains—is more important than ever to avoid costly penalties.
• Navigating UK Entity Setup: Choosing Structure with the New Capital Gains & Inheritance Tax Rules — With changes to CGT rates, inheritance tax reliefs, and capital gains for small business owners, entity selection requires up-to-date strategy.
• Planning for UK Non-Domicile Tax Changes: What Digital Nomads Should Know — How the UK’s new residence-based system for non-domiciled individuals replaces the remittance basis and what digital nomads, expats and globally mobile professionals need to plan now.
• How U.K.’s Transformation Roadmap and Self-Assessment Changes Affect Median Earners — U.K. self-assessment reforms and HMRC’s digital transformation will shift how middle-income earners file, pay, and interact with tax services starting in April 2026.
• Living and Working Remote: U.K.’s Non-Domicile Regime overhauled from April 2025 — Starting 6 April 2025, the UK replaced its non-domicile tax regime with a residence-based system — here’s what digital nomads, expatriates, and wealthy newcomers need to plan for.
• Maximizing the New Deduction for Tips and Overtime: What U.S. Workers Need to Know — As of November 2025, a new federal deduction offers relief to tipped and overtime workers — here’s how it works, who qualifies, and how to seize the benefit.