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Practice notes
This Practice Note examines agreements entered into under sections 38 and 278 of the Highways Act 1980, considering the obligations they impose and,...
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9th Nov
Practice notes
What is a target cost contract?A target cost contract is a type of cost reimbursable contract under which the contractor is paid the ‘actual cost’...
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9th Nov
Practice notes
This Practice Note looks at Employer’s Requirements (also referred to as ERs) within a building contract. It explains what Employer’s Requirements are...
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9th Nov
Practice notes
What is a letter of intent?Letters of intent are used in construction and engineering projects to allow the employer to mobilise a contractor before...
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9th Nov
Practice notes
While tort claims are not as common in construction projects as breach of contract claims, they do still arise and it is not uncommon for a claimant...
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9th Nov
Practice notes
A variation (sometimes referred to as a change) is an alteration to the scope of work originally specified in the contract, whether by way of an...
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9th Nov
Practice notes
This Practice Note examines some of the key areas where the NEC3 and NEC4 standard form construction contracts take a different approach to the JCT...
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9th Nov
Practice notes
A collateral warranty is a contract which is collateral to, or sits alongside, the underlying or primary contract (ie the construction contract or...
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9th Nov
Practice notes
What is sectional completion?Where the construction contract splits the works into sections or parts, usually to be started at different times, there...
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9th Nov
Practice notes
This Practice Note explains what liquidated and ascertained damages (LADs/LDs) are and their purpose in a building contract. It considers the...
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9th Nov
Practice notes
This Practice Note looks at the SBCC (Scottish Building Contract Committee) standard forms of contract and the key differences between them and the...
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Produced in partnership with MacRoberts LLP 12th Jan
Practice notes
This Practice Note considers ‘pay when paid’ clauses and ‘pay when certified’ clauses in construction contracts, and the relevant provisions of the...
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Produced in partnership with Womble Bond Dickinson 12th Jan
Practice notes
This Practice Note provides an overview of what interim payments are, how the right to be paid (usually by monthly or stage/milestone payments) arises...
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9th Nov
Practice notes
Produced in association with 4 Pump CourtPrinciples of natural justiceIf an adjudicator breaches the rules of natural justice during the adjudication...
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9th Nov
Practice notes
The JCT Pre-Construction Services Agreement was launched in 2008. A revised edition was published in 2011 to incorporate the amendments to the Housing...
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9th Nov
Practice notes
If a party is said to have ‘design liability’, it means that it bears legal responsibility for all or part of the design of a construction/engineering...
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9th Nov

Most recent Tax for construction lawyers content

Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
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16th Apr
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
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15th Apr
Practice notes
This Practice Note sets out the obligations imposed by the construction industry scheme (CIS) rules on sub-contractors, including:•registration•the...
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12th Apr
Practice notes
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry...
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12th Apr
Practice notes
This Practice Note is about the VAT reverse charge for building and construction work, which has applied since 1 March 2021.The charge was originally...
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Produced in partnership with Martin Scammell 12th Apr
Practice notes
In practice, a tax lawyer is likely to come across the construction industry scheme (CIS) rules when representing:•a party to:◦a construction...
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12th Apr
Practice notes
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry...
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12th Apr
Practice notes
This Practice Note details the obligations imposed by the construction industry scheme (CIS) rules on contractors, covering the requirement...
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12th Apr
Practice notes
This Practice Note explains that penalties may be payable for:•failing to:◦submit construction industry scheme (CIS) returns on time, or◦pay the tax...
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12th Apr
Practice notes
One of the most common reasons for sub-contractors losing their gross payment status is failure to satisfy their tax compliance obligations, such as...
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9th Apr
Practice notes
This Practice Note is about the penalty regime in the Finance Act 2009 (FA 2009) for the late payment of:•income tax and Class 1 NICs via pay as you...
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Produced in partnership with Philip Rutherford 8th Apr
Practice notes
FORTHCOMING CHANGE: The government intends to legislate to amend the requirements for SBA allowance statements, to include the date qualifying...
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Produced in partnership with Martin Wilson 25th Mar
Practice notes
This Practice Note is about the VAT treatment of building work. Specifically, it looks at the types of building work that will qualify for VAT relief,...
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Produced in partnership with Martin Scammell 22nd Mar
Q&As
The Base Date is relevant in respect of a number of clauses in the JCT Design and Build Contract 2016:•Fourth Recital—The parties state the Employer’s...
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6th Dec
Q&As
We have assumed in this Q&A that the employer under the JCT Standard Building Contract 2011 and 2016 (SBC) is a ‘contractor’ for the purposes of the...
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6th Dec

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