This Practice Note examines agreements entered into under sections 38 and 278 of the Highways Act 1980, considering the obligations they impose and,...
This Practice Note looks at Employer’s Requirements (also referred to as ERs) within a building contract. It explains what Employer’s Requirements are...
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...
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...
What is sectional completion?Where the construction contract splits the works into sections or parts, usually to be started at different times, there...
Produced in association with 4 Pump CourtPrinciples of natural justiceIf an adjudicator breaches the rules of natural justice during the adjudication...
The JCT Pre-Construction Services Agreement was launched in 2008. A revised edition was published in 2011 to incorporate the amendments to the Housing...
This Practice Note examines the extent to which contractors, sub-contractors and consultants have a duty to warn their employer of inadequacies that...
Scott Schedules are often very useful in construction disputes. They help to identify the key issues between the parties, and to set out for the judge...
This Practice Note identifies the key parties involved in most construction projects (including the employer, the contractor, the professional team of...
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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,...
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...
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...
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
Expenditure incurred on or after 29 October 2018 on non-residential structures and buildings which does not qualify for plant and machinery allowances...
FORTHCOMING CHANGE: HMRC has consulted on the introduction of a new model that will replace the current late payment penalties with a hybrid regime of...
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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...
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...
One of the most common reasons for sub-contractors losing their gross payment status is failure to satisfy their tax compliance obligations, such as...
FORTHCOMING CHANGE: HMRC intends to make wide-ranging changes to the rules on tax penalties, as part of its 'Making Tax Digital' reforms and a wider...
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