When construction companies and clients get it right – through project selection based on their ability to deliver, responsible tendering, diligent monitoring, and a proactive attitude to deal with issues such as cost and timetable overruns – they create contracts that are more profitable and provide more enduring value to society.
Information on the Levy Returns, guidance documents, how to register, CITB training grants and funding can all be accessed via the Construction Industry Training Board (CITB)
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.
A recent case expands range of expenditure qualifying for BPRA, creating an opportunity for uplifts on prior claims
FREE Launch event for the Real Estate and Construction Community – save the day
Join us and experts from the Royal Institution of Chartered Surveyors and Specialist Engineering Contractors' Group to hear how you can offset some of the inherent risks in the complex construction projects your organisation undertakes. Pose your questions to the panel, gain insight and share your experiences with your peers.
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
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 party entering into a legally binding agreement should check the other party named in the agreement actually exists, a recent ruling makes clear.
Landlords will welcome clarification of their duties to inspect let properties, the scope of such inspections and the extent of remedial action which may be required, following a recent ruling.
Contractors working on building sites should ensure they are aware of and comply with their duties to carry out their work in a way that prevents danger, particularly where there is a risk of debris falling into neighbouring properties, otherwise they risk prosecution.
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 firstname.lastname@example.org
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.
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.
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.
The UK's real estate investment market has contracted to $714bn (£564bn) - whereas the global market has grown.
Housing prices in London fell 1.4% during June 2019, whereas prices rose in Wales and north-west England.
An industry report for the UK construction industry. Includes ten-year growth forecasts to 2028.
Real estate businesses need to ensure they are ready to handle a personal GDPR data breach.
Anti Money Laundering and construction
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.
Health and safety
Here’s why health and safety legislation makes good business sense
Business Opportunity Profiles
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.
Events and webinars
Climate change is one of the most important issues today. It’s on the agenda of most progressive governments but do government officials know what to do and how to do it? Join this free of charge webinar to more. (register for the Public Sector Community to access).
This webinar will cover the key elements of IFRS 16 leases, in particular how this will impact the balance sheet of operators who have a significant number of operating leases. Join this free of charge webinar to hear more. (register for the Travel, Tourism & Hospitality Sector community to access)
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