Construction industry scheme
Access resources on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime
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.
Need to know
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.
Construction industry scheme
Articles, books and online resources on the UK construction industry scheme.
Plant and machinery in buildings
Mark Tighe of Catax Solutions explains the theory and practice of claiming capital allowances.
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.
Developing your portfolio career
Come and join us at the Launch event for the Independent Advisers & Consultants Community, an evening seminar to gain practical tips on what portfolio working entails. Taking place from 6pm on the evening of 20 February 2019 at ICAEW's Chartered Accountants' Hall in London you will find out about popular portfolio roles for chartered accountants such as NED and consultancy FD roles as well as having a chance to pose your own questions to the speakers during a panel Q&A.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 15
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 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.
New guidance: RICS announces new Professional Statement on service charges
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.
Case law
Case law: Supreme Court says landlords opposing renewal of business tenancy so they can carry out substantial works must actually do those works
A landlord proposing to oppose a business tenant’s lease renewal on grounds it intends to do substantial works on the premises should ensure its motive for doing the work does not contradict its claim that it genuinely intends to carry out the works, or risk the tenant being entitled to renew.
Case law: Court clarifies when seller of land is ‘ready, willing and able’ to complete sale
Sellers of land must understand the steps they need to take to prove they are ready, willing and able to complete the sale on the completion date – including compliance with a requirement to give vacant possession of the site – following a recent ruling.