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Construction industry scheme - FAQs

ICAEW members can read answers to frequently asked questions around the construction industry scheme (CIS) within the UK tax regime. These FAQs are provided by Abbey Tax.

Offsetting earlier losses from property rental against future profits

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Abbey Tax 16-05-2019

FAQ on whether a client can set the property losses brought forward against the profits from a newly acquired rental property. He previously rented out a residential property in the UK, but sold it in 2012-13 and declared the capital gain on sale on that year’s tax return. He made a loss that year, which has been carried forward since.

VAT zero rating on services carried out for a disabled customer

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Abbey Tax 16-05-2019

FAQ on whether a client, who is a central heating engineer, is correct in stating that work they carried out to install a new central heating system in the home of a disabled person is eligible for zero rating.

Smaller listed and AIM quoted companies

Financial Reporting Faculty 13-05-2019

This guide, written in association with the Financial Reporting Council, offers advice for audit committees and boards of smaller quoted companies on evaluating the adequacy of a company’s financial reporting function and process.

Guidance on crypto assets

Business Law 07-05-2019

This guidance gives an introduction to crypto-assets for accountants, and how members may encounter clients with these assets. The guidance then outlines the Money Laundering risks that could be associated with clients who hold crypto-assets, and the issues that members will need to consider in their risk assessments.

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