There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.
From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.
Our SRT report outlines what you need to know to determine your residency status.
Mexican General Tax Rules for 2026: Changes Applicable to the Financial Sector
January 12, 2026
Overview of MFRL 2026 reforms impacting MITL, VATL, credit institutions, insurers, and capital repatriation compliance in Mexico.
New Hampshire Tax Amnesty Program Provides an Excellent, Limited Time Opportunity to Resolve Prior Period Liabilities
January 7, 2026
A limited-time New Hampshire tax amnesty program offers meaningful relief for unresolved state tax liabilities. The opportunity closes February 15, 2026.
THE NEW PILLAR TWO FRAMEWORK: UNBOXING THE SIDE-BY-SIDE PACKAGE
January 6, 2026
The OECD’s new Pillar Two Side-by-Side package introduces key safe harbours and simplifications, with implementation beginning in 2026.
OBBBA International Tax Guidance: What’s New, What’s Looming
January 6, 2026
New Treasury and IRS guidance under the OBBBA signals meaningful changes for international tax planning. Key implications are emerging now, with more to come in 2026.