The Journal

Tax & accounting insight

Plain-English guidance for companies and private clients across the US, UK & UAE — 309 articles and growing.

Business owner in Dubai checking UAE corporate tax registration deadlines on EmaraTax
International & Expat Tax

UAE Corporate Tax Registration Deadlines and Penalties

UAE corporate tax registration deadlines run by entity type, and missing one costs AED 10,000. Check your date and the w…

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Directors planning a UK subsidiary of a US company across London and New York offices
Business & Corporate Tax

UK Subsidiary of a US Company: 2026 Setup Guide

Setting up a UK subsidiary of a US company in 2026: Companies House fees, 19% and 25% rates, VAT, Form 5471 and NCTI, ex…

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American investor in London reviewing ISA tax for US citizens and PFIC reporting
International & Expat Tax

ISA Tax for US Citizens: Why the Wrapper Fails Abroad

ISA tax for US citizens still applies because Washington ignores the wrapper. See the PFIC trap, FBAR duties and better …

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Dubai freelancer reviewing UAE corporate tax for freelancers against annual turnover
International & Expat Tax

UAE Corporate Tax for Freelancers: The AED 1 Million Question

UAE corporate tax for freelancers bites above AED 1 million of business turnover. Check what counts, what is excluded, a…

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American working abroad checking foreign earned income exclusion eligibility and day counts
International & Expat Tax

Foreign Earned Income Exclusion: Who Qualifies and What It Misses

The foreign earned income exclusion shelters salary earned abroad, but only for those passing strict tests. Check which …

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Expat reviewing the cost of transferring a UK pension abroad with an adviser
Tax Planning & Retirement

Transferring a UK Pension Abroad: When the 25% Charge Applies

Transferring a UK pension abroad can trigger a 25% overseas transfer charge. Check the exemptions, the allowance, and th…

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American abroad reviewing state tax for expats and domicile evidence before relocating
International & Expat Tax

State Tax for Expats: Which US States Still Want Your Money

State tax for expats does not stop at the border. See which US states chase residents abroad, how to break domicile, and…

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Foreign director assessing UAE permanent establishment risk from a Dubai office presence
International & Expat Tax

UAE Permanent Establishment: When Foreign Business Becomes Taxable

A UAE permanent establishment drags a foreign company into 9% corporate tax. Learn the fixed place, agent and nexus test…

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Cross-border employee reviewing US UK totalization agreement coverage rules with an adviser
International & Expat Tax

US UK Totalization Agreement: Who Pays Social Security Where

The US UK totalization agreement decides which country takes your social security tax. Learn detached worker rules, cert…

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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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