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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.

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.

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.

ICAEW REP 21/19

CAPITAL ALLOWANCES FOR STRUCTURES AND BUILDINGS - A response dated 4 February 2019 to a consultation published by HMRC on 29 October 2018

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.

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.

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business

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

Revenue

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.

Special classes of taxpayers

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.

Business law

Guide to the legal principles that apply to business. Aimed at non-law students.

Property transactions involving housing associations - the special rules

Most housing associations are subject to the usual VAT system on property, but special rules may apply in certain circumstances. This chapter has sections on zero-rating of conversions, claw-back of VAT following change of use, and disapplication of the option to tax.

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.

The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of ICAEW membership. If you are unable to access an article, please see our Online resources troubleshooting or contact library@icaew.com

 

Time to help flexible workspace providers

Flexible leasing is a big growth area for the property industry. Is the current business rates policy helping the sector?

Lacrosse fire ruling sends shudders through building industry consultants and governments

Australian fire ruling is a reminder that abiding by common practice is no defence if that practice is inadequate.

Growing pains: The difficulties the construction sector is facing and the wider impact on the economy

Economist Markus Kuger looks at the current state of the UK construction sector.

Steer clear of the bear traps

Considers the issues around choosing a commercial space in Great Britain, including lease length, cost predictability, connectivity services, and speed of the deal.

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.

Events

HMRC Webinars

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

Free Webinar: Capital Allowances

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.

Webinar: Introducing PropTech

PropTech is on the cusp of delivering the kind of disruption that has already been witnessed in finance. We were joined by James Dearsley, joint founder of Unissu and Nick Kirby, Managing Associate in the Real Estate department, Mischcon de Reya. This webinar is available on demand and will provide you with an opportunity to discover more about PropTech.