Stay up to date with the latest developments in the construction and real estate industry. Network with fellow finance professionals in the sector and attend events put on for the benefit of community members.
Expert commentary and practical guidance from ICAEW related to the taxation of property in the UK regime, covering areas such as: ATED (annual tax on enveloped dwellings), business rates and stamp duty land tax.
Articles, books and online resources on the UK construction industry scheme.
Mark Tighe of Catax Solutions explains the theory and practice of claiming capital allowances.
Taxing business properties form an important part of the tax base for many countries, but they are often complex and in an increasingly online world can be irrelevant to an organisation’s turnover. The time has come to overhaul business property tax systems and here ICAEW outlines the options.
Introductory note to draft secondary legislation - comments due 24 April.
CAPITAL ALLOWANCES FOR STRUCTURES AND BUILDINGS - A response dated 4 February 2019 to a consultation published by HMRC on 29 October 2018
Welcome to our new hub containing a suite of resources covering IFRS 16, which sets out the principles that both lessees and lessors apply to provide relevant information about leases. This hub contains a range of articles and extracts from various sources, including a new IFRS 16 Leases report published by the Financial Reporting Faculty exploring the IASB's new leases standard.
IFRS 15 provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers.
IFRS 9 sets out the requirements for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
Impairment of Assets
Guide to researching the building and construction industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Guide to researching the property selling, development and rental sectors. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Guide to researching architects and architectural services firms. Quick links to trends, forecasts, market research, statistics and useful organisations.
The Royal Institution of Chartered Surveyors (RICS) has announced a new edition of Service Charges in Commercial Property, due to take effect from 1 April 2019.
Landlords with unlet, unoccupied commercial properties will welcome a Court of Appeal ruling that a scheme allowing them to avoid paying business rates on them is valid and lawful.
Owners and occupiers of property should ensure they are clear whether their arrangements with each other amount to a lease or a licence, irrespective of the label, as their rights and obligations under each are very different, as a recent ruling makes clear.
A landlord granting a head lease to a tenant who can then create assured shorthold sub-tenancies over the premises’ residential units, should ensure the lease requires the head tenant to serve a s21 notice to quit on the sub-tenants, if it is itself served with notice to quit by the landlord, a recent ruling makes clear.
Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.
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Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for revenue gives a comparison of FRS 102 Section 23 and IFRS, and looks at measurement of revenue, identification of the revenue transaction, sale of goods, rendering of services, percentage of completion method, franchise fees, interest, royalties, dividends, construction contracts, disclosures, and practical implementation issues.
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities and organisations of various types.
Guide to the legal principles that apply to business. Aimed at non-law students.
Most housing associations are subject to the usual VAT system on property, but special rules may apply in certain circumstances. This chapter has sections on zero-rating of conversions, claw-back of VAT following change of use, and disapplication of the option to tax.
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Flexible leasing is a big growth area for the property industry. Is the current business rates policy helping the sector?
Australian fire ruling is a reminder that abiding by common practice is no defence if that practice is inadequate.
Economist Markus Kuger looks at the current state of the UK construction sector.
Considers the issues around choosing a commercial space in Great Britain, including lease length, cost predictability, connectivity services, and speed of the deal.
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HMRC Webinar on tax treatment of income from property from individual landlords, 18 April 2019 HMRC Webinar on Capital allowances for plant and machinery, 13 May 2019
Autumn Budget 2018 announced a suite of measures in relation to capital allowances. Join us for this informative webinar which will unpick the new rules.
PropTech is on the cusp of delivering the kind of disruption that has already been witnessed in finance. We were joined by James Dearsley, joint founder of Unissu and Nick Kirby, Managing Associate in the Real Estate department, Mischcon de Reya. This webinar is available on demand and will provide you with an opportunity to discover more about PropTech.
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