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Construction & Real Estate Community

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.

More from your community

Taxation

Property tax

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.

Reforming property taxes for business – what are the options?

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.

Financial reporting

The latest information and practical resources on International Financial Reporting Standards relevant to the construction and real estate industries

IFRS 16: putting theory into practice

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 9 Financial Instruments

IFRS 9 sets out the requirements for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items.

IAS 36

Impairment of Assets

Industry sector guides

ICAEW's Library & Information Service has produced a series of guides to different industry sectors to help members identify key trends within their sector.

Construction industry

Guide to researching the building and construction industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.

Property industry

Guide to researching the property selling, development and rental sectors. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.

Architectural services

Guide to researching architects and architectural services firms. Quick links to trends, forecasts, market research, statistics and useful organisations.

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business

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.

The Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com

Revenue

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.

Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers

Updated version of the SORP published in September 2018, reflecting amendments to UK GAAP. The SORP will be effective for financial years beginning on or after 1 January 2019.

Special classes of taxpayers

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.

Business law

Guide to the legal principles that apply to business. Aimed at non-law students.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of ICAEW membership. If you are unable to access an article, please see our Online resources troubleshooting or contact library@icaew.com

 

The new lease accounting rules

The updated lease accounting standard IFRS 16 is likely to affect most small businesses that follow US GAAP or IFRS.

Balancing blockchain hype with reality

Blockchain could make the construction sector more efficient and transparent - but implementation costs remain high.

Empty rates: going for broke

A range of ingenious empty rates mitigation schemes are being offered, many of which have been tested in the courts.

United Kingdom Infrastructure report

An industry report for the UK construction industry. Includes ten-year growth forecasts to 2028.

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Business Opportunity Profiles

ICAEW members and ACA students have free online access to a selection of guides from the Complete Business Resource Advisor (COBRA) database covering a variety of small business sectors.

 

Buy-to-let Landlord

Profile of the current trading, legal and market issues for buy-to-let landlords from Complete Business Resource Advisor (COBRA), an online reference source for anyone considering starting or advising a business in the UK.

Commercial Property Agent

Profile of the current trading, legal and market issues for commercial property agents from Complete Business Resource Advisor (COBRA), an online reference source for anyone considering starting or advising a business in the UK.

General Builder

Profile of the current trading, legal and market issues for general builders from Complete Business Resource Advisor (COBRA), an online reference source for anyone considering starting or advising a business in the UK.

Property maintenance service

Profile of the current trading, legal and market issues for property maintenance services from Complete Business Resource Advisor (COBRA), an online reference source for anyone considering starting or advising a business in the UK.

Residential Letting Agent

Profile of the current trading, legal and market issues for residential letting agents from Complete Business Resource Advisor (COBRA), an online reference source for anyone considering starting or advising a business in the UK.

Terms of use

We, Cobweb Information, permit you, the customer, to access and use COBRA subject to the specific terms and conditions imposed in either our standard conditions of sale or any specific licence agreement covering supply of this service to you. If you are accessing COBRA without the permission of Cobweb, its agents, distributors or authorised licencees, you will be deemed to be doing so illegally and we shall be entitled to take legal action against you. All intellectual property rights in and to this licensed product (COBRA) and any associated documentation belongs to, and shall remain vested in, Cobweb Information.

The licensed users can make use of COBRA in the ordinary course of their business activity. This includes permission to print a limited number of COBRA records and pass them in their hard-copy format to clients. The supply of COBRA records to clients must be free of charge. No part of the product can be transmitted, promoted, referred to or linked to by any other means, including by e-mail or Internet, without the prior written permission of Cobweb Information.

Events

HMRC Webinars

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

Free Webinar: Capital Allowances

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.