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.
29 January 2020: changes to reporting and paying tax on residential property sales by UK residents are coming into effect this year. Practitioners and taxpayers should be aware of the new regime for the residential sector.
Articles and resources relating to taxation in the construction and real estate sectors, including property tax.
Articles and resources relating to the commercial construction sector, covering the various capital allowances available for commercial buildings, the Business Premises Renovation Allowance and ICAEW representations relevant to the sector.
Articles and resources relating to taxation in the real estate sector.
Articles and resources relating to VAT in the construction and real estate sectors.
Articles, books and online resources on the UK construction industry scheme.
Articles and resources relating to devolved taxes payable in Scotland or Wales
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.
This webinar explores the tax implications of IFRS 16 Leases and includes practical illustrative examples.
Businesses that are lessees of business assets which adopt the new lease accounting standard, International Financial Reporting Standard 16 (IFRS 16) will be affected by this measure.
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.
Landlords with unlet unoccupied commercial properties will welcome a High Court ruling that a scheme allowing them to avoid paying business rates on them is not unlawful on grounds of public interest.
Landlords asked to give consent to a tenant’s planning application may be entitled to refuse consent, even when the lease allows the proposed use applied for, if the application increases the risk of the tenant using enfranchisement laws to compulsorily acquire the freehold.
A landlord proposing to oppose a business tenant’s renewal of the lease on grounds it intends to do substantial works on the premises ‘on the termination of the current tenancy’ must be able to show it intends to carry out the works within a reasonable time - given the circumstances – and not the day after the lease ends, 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.
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
A practical guide to the best approaches for commercial real estate value assessment. This chapter provides a case study on valuing a four-star hotel located in a UK city.
A practical guide to the best approaches for commercial real estate value assessment, covering all key elements of commercial property valuation, including valuation queries, real estate report structure, market analysis, capitalization and discount rates estimation.
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.
The twelfth edition of this essential valuation textbook reflects the changes in the regulatory and statutory framework for property valuations that have occurred since 2013, as well as presenting the tried and tested principles and practices of real estate valuation.
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.
Labour peer Lord Mendelsohn has today introduced a Private Members Bill to the House of Lords aimed at addressing late payments and strengthening the powers of the Small Business Commissioner.
WeWork's landlords in New York and London are preparing for a drop in demand from the co-working company.
The UK property market is still seeing flat or negative sales in most areas of the country.
With the upcoming FIFA World Cup and World Expo 2020, the Middle East region is commanding attention on the global stage.
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.
Guidance and other work that we have done on anti-money laundering law and practice, in the UK and internationally.
Find out if you’re an estate agency business who needs to register with HMRC under the Money Laundering Regulations.
Here’s why health and safety legislation makes good business sense
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.
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.
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.
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.
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: Access to Business Opportunity Profiles is provided subject to suppliers’ terms of use.
Topics include: the latest industry news, VAT Domestic Reverse Charge delay, ICMS: international construction measurement standards and much more
Topices covered include: Audit insights report, PropTech webinar, ICAEW's responce to HMRC Capital allowances for structures and buildings, and more.
Watch our practical and informative free webinar now and find out how to avoid common risks faced during construction projects.
Nikki Spoor, Director at White Hart Associates (London) Limited and Vivek Mehan, Director, Mehan Training, discuss the importance of IFRS 16 and what those working within the travel, tourism and hospitality industry will need to know.
Listen to this free recorded webinar hosted by the Construction & Real Estate Community to hear from two high-profile PropTech influencers: James Dearsley and Nick Kirby.
CABA free personal and professional development e-learning courses
The webinar focuses on a number of topics relating to Brexit and business preparedness.
Missed the launch event? The speakers' slides are available here.