The Journal

Tax & accounting insight

Plain-English guidance for companies and private clients across the US, UK & UAE — 330 articles and growing.

American expat comparing FBAR vs Form 8938 reporting thresholds across foreign accounts
International & Expat Tax

FBAR vs Form 8938: Which One Do You Actually Have to File?

FBAR vs Form 8938 confuses most Americans abroad. Compare the thresholds, deadlines, and penalties, and find out which y…

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Dubai resident preparing a UAE tax residency certificate application with travel records
International & Expat Tax

UAE Tax Residency Certificate: The 183 and 90 Day Routes Explained

A UAE tax residency certificate proves where you are taxed, but treaty claims need 183 days. Check which route you quali…

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Expat owner reviewing non-resident capital gains tax before selling a UK property
Real Estate Tax

Non-Resident Capital Gains Tax: Selling UK Property From Abroad

Non-resident capital gains tax applies to UK property sales from abroad, with a 60-day return even when no tax is due. G…

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Dubai business owner checking the UAE VAT registration threshold against monthly turnover
International & Expat Tax

UAE VAT Registration Threshold: When You Must Register and When to Stop

The UAE VAT registration threshold is AED 375,000, with voluntary registration from AED 187,500. Check your position and…

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American investor abroad reviewing PFIC rules for Americans across UK fund statements
International & Expat Tax

PFIC Rules for Americans: Why UK Funds and ISAs Are a Trap

PFIC rules for Americans turn ordinary UK funds and ISAs into punitive tax. Learn the tests, the elections, and Form 862…

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Family reviewing long-term residence inheritance tax exposure on a UK estate plan
Tax Planning & Retirement

Long-Term Residence Inheritance Tax: The Rule That Replaced Domicile

Long-term residence inheritance tax replaced domicile in 2025, with a ten-year tail after you leave Britain. See where y…

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American company owner abroad reviewing Form 5471 filing requirements for a foreign corporation
International & Expat Tax

Form 5471 Filing Requirements: Who Must File and What It Costs

Form 5471 filing requirements catch Americans owning UK or UAE companies, with $10,000 penalties per year. Check which c…

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Group finance director reviewing UAE transfer pricing documentation thresholds in Dubai
International & Expat Tax

UAE Transfer Pricing: The Thresholds That Decide What You File

UAE transfer pricing rules bite through disclosure forms and local files at set thresholds. Check which documents your g…

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Overseas landlord checking Making Tax Digital quarterly reporting duties on a laptop
Bookkeeping & Accounting

Making Tax Digital for Income Tax: Who Must Comply and When

Making Tax Digital for Income Tax began in April 2026 for £50,000 sole traders and landlords. Check your start date, whe…

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American abroad reviewing US exit tax exposure and Form 8854 before renouncing citizenship
International & Expat Tax

US Exit Tax: What Renouncing Citizenship Really Costs

US exit tax hits covered expatriates with a deemed sale of worldwide assets. See the three tests, Form 8854, and how to …

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Finance manager preparing for the UAE e-invoicing mandate on a Dubai office screen
Bookkeeping & Accounting

UAE E-Invoicing Mandate: What Businesses Must Do Before Go-Live

The UAE e-invoicing mandate starts phasing in from 2026 with Peppol-based reporting and monthly fines. See the deadlines…

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New arrival to London reviewing foreign income and gains regime eligibility with an adviser
International & Expat Tax

Foreign Income and Gains Regime: Your First Four Years in Britain

The foreign income and gains regime gives new UK residents four tax-free years, but it costs your personal allowance. Ch…

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Dubai free zone director reviewing Qualifying Free Zone Person conditions and corporate tax filings
International & Expat Tax

Qualifying Free Zone Person: How to Keep the 0% Rate

Qualifying Free Zone Person status delivers 0% UAE corporate tax, but one breach costs five years. Check your conditions…

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US expat in London calculating 401k withdrawal UK tax after HMRC's lump sum guidance change
Tax Planning & Retirement

401k Withdrawal UK Tax: What Changed After HMRC's U-Turn

401k withdrawal UK tax rules changed when HMRC applied the saving clause to lump sums. Learn what is taxable, how relief…

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British business owner reviewing US LLC UK tax exposure on a laptop with US and UK filings
International & Expat Tax

US LLC UK Tax: Why British Members Get Charged Twice

US LLC UK tax rules can charge you twice on the same profit. See how HMRC treats LLCs, what the 2026 reform proposes, an…

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Payroll manager running UK payroll for overseas employees based in Dubai and New York
Payroll & Employment Tax

UK Payroll for Overseas Employees: 2026 Guide

UK payroll for overseas employees explained: PAYE duties, the 52-week NIC rule, section 690 notifications, US totalisati…

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Business owner reviewing UAE small business relief eligibility before the 2026 deadline
Business & Corporate Tax

UAE Small Business Relief: Claim It Before 2027

UAE small business relief gives 0% corporate tax under AED 3m revenue, but it ends after 31 December 2026. Check your el…

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Adviser explaining split year treatment to a client leaving the UK for Dubai
International & Expat Tax

Split Year Treatment When Leaving the UK

Split year treatment explained for people leaving the UK for Dubai or the US: the SRT, Cases 1-3, US and UAE knock-on ef…

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US citizen working in Dubai taxes checklist covering IRS filing, FEIE and FBAR
International & Expat Tax

US Citizen Working in Dubai Taxes: IRS Rules

US citizen working in Dubai taxes explained: filing rules, FEIE, FBAR, UAE's zero income tax and how to stay IRS-complia…

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UK VAT vs UAE VAT comparison chart showing rates, thresholds and filing deadlines
E-commerce & Sales Tax

UK VAT vs UAE VAT: Key Differences for Business

UK VAT vs UAE VAT compared: 20% vs 5% rates, registration thresholds, filing rules and cross-border traps for businesses…

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Adviser explaining UAE corporate tax for UK companies expanding to Dubai
Business & Corporate Tax

UAE Corporate Tax for UK Companies: The 9% Rules

UAE corporate tax for UK companies explained: the 9% rate, permanent establishment triggers, free zone rules and UK doub…

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IRS Streamlined Foreign Offshore Procedures
US Expat Tax

IRS Streamlined Foreign Offshore Procedures: The 2026 Guide for Americans Abroad

How the IRS Streamlined Foreign Offshore Procedures work in 2026 - eligibility, what you file, real costs in GBP and USD…

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Backdoor Roth IRA explained - Tranzesta guide
Tax Planning & Retirement

Backdoor Roth IRA Explained (2026)

Backdoor Roth IRA explained: how high earners legally fund a Roth, the pro-rata rule trap, and the step-by-step process …

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How to set up an IRS online account - Tranzesta guide
IRS & Tax Resolution

How to Set Up an IRS Online Account

How to set up an IRS online account: what you need to verify your identity, what you can see and do, and how it simplifi…

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