Access resources on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime
Data from the UK Government on the UK construction industry covering output, new orders, employment and many other measures.
A collection of Brexit-related information for the construction industry compiled by the Building Services Research and Information Association.
Evershed Sutherland's April 2018 article on the implications of GDPR for the construction industry.
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.
Developing your portfolio careerCome 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.
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
Industry sector guides
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.
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.
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.