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.
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.
Introductory note to draft secondary legislation - comments due 24 April.
A response dated 4 February 2019 to a consultation published by HMRC on 29 October 2018.
Read about upcoming changes to VAT in the construction industry effective 1 October 2019 on GOV.UK.
For transactions with an effective date falling on or after 1 March 2019, the due date for payment of the SDLT has changed to 14 days.
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.
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.
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.
Tenants wishing to keep pets in their flats should check their leases to see if consent is required and, if it is, the terms upon which it can be given or refused, a recent ruling makes clear.
Parties negotiating a potential joint venture should ensure their discussions are completed, and preferably committed to writing, before they take any action to carry out their joint venture, or risk the court ruling later that there was no enforceable agreement between them.
Directors of businesses colluding to restrict competition in any way, even on a small or local scale, such as agreeing minimum prices they will all charge, could be breaching competition law and risk disqualification as directors and heavy fines.
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.
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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.
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The updated lease accounting standard IFRS 16 is likely to affect most small businesses that follow US GAAP or IFRS.
Blockchain could make the construction sector more efficient and transparent - but implementation costs remain high.
A range of ingenious empty rates mitigation schemes are being offered, many of which have been tested in the courts.
An industry report for the UK construction industry. Includes ten-year growth forecasts to 2028.
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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.
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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
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.
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