Displaying 1-10 of 428 results
New guidance on VAT treatment of supplies of medical staff
- Article
- 19 Dec 2025
HMRC has updated its position on the VAT treatment of the supply of temporary medical staff (locum doctors), and explained how businesses can claim a refund of overpaid VAT, in Revenue and Customs Brief 9 (2025).
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Budget 2025: Changes to share exchanges and reorganisations rules
- Article
- 19 Dec 2025
Changes to the rules for share exchanges and reorganisations apply with effect from 26 November 2025. Pete Miller and Nick Wright explain how the revised legislation is expected to work and explore the likely impact on clearance applications.
Tax news in brief 16 December 2025
- Article
- 16 Dec 2025
Highlights from the broader tax news for the week ending 16 December 2025, including: initial guidance from HMRC on the new advance tax certainty service; and an update on HMRC performance.
Agents with late VAT returns targeted by HMRC
- Article
- 15 Dec 2025
HMRC is writing to agents with at least two overdue VAT returns and asking them to resolve the situation by 7 February 2026 or face action, including having their agent codes suspended.
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Urban design and human flourishing – insights for real estate professionals
- Article
- 08 Dec 2025
Recent research in urban neuroscience and environmental psychology reveals that the built environment fundamentally shapes cognitive function, psychological wellbeing, and social behaviour.
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The High Value Council Tax Surcharge – what it is and why it matters
- Article
- 08 Dec 2025
The government’s proposed High Value Council Tax Surcharge (HVCTS) – widely described as a “mansion tax” – will introduce a new annual levy on owners of residential properties in England valued at £2 million or more. Unlike existing council tax bands, still anchored to 1991 valuations, the HVCTS will operate on contemporary assessments, with the baseline set at 2026 values.
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The Budget and spending – a new direction?
- Article
- 03 Dec 2025
Ros Rowe assesses the impact of the Budget proposals on construction and real estate.
Tax news in brief 2 December 2025
- Article
- 02 Dec 2025
Highlights from the broader tax news for the week ending 2 December 2025, including: new guidelines from HMRC on investment zone tax reliefs; and a HMRC one-to-many campaign focused on hauliers.
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Major accounting changes are around the corner: what do you need to know?
- Article
- 28 Nov 2025
Stacy Eden, Head of Real Estate at RSM and a member of ICAEW’s Construction & Real Estate Community advisory group, shares his insights on forthcoming changes.
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Navigating cyber threats in construction
- Article
- 28 Nov 2025
The construction sector’s rapid move towards digital tools, remote access and cloud collaboration has widened its exposure to cyber threats. Construction firms rely heavily on technology to manage projects, yet many still have limited cyber maturity. The combination of tight deadlines, multiple stakeholders and high-value contracts makes the impact of any disruption especially severe.
Displaying 1-10 of 428 results