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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
Claims by contractors for loss and expense arising from a disturbance to progress of the works are one of the most debated and contentious areas of...
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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
This Practice Note examines the purpose and content of the schedule of services that will usually be appended to a consultant’s appointment entered...
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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
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 looks at the FIDIC Conditions of Contract for Plant and Design Build 1999, commonly known as the FIDIC Yellow Book 1999.FIDIC...
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Produced in partnership with Victoria Tyson of Corbett & Co 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
This Practice Note examines the extent to which contractors, sub-contractors and consultants have a duty to warn their employer of inadequacies that...
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9th Nov
Practice notes
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...
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Produced in partnership with James Bowling of 4 Pump Court 9th Nov
Practice notes
Produced in association with 4 Pump CourtParties to a 'construction contract' have the right to refer any dispute that has crystallised to...
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9th Nov
Practice notes
This Practice Note identifies the key parties involved in most construction projects (including the employer, the contractor, the professional team of...
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9th Nov

Most recent Tax for construction lawyers content

Practice notes
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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29th Nov
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 29th Nov
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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29th Nov
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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29th Nov
Practice notes
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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29th Nov
Practice notes
Expenditure incurred on or after 29 October 2018 on non-residential structures and buildings which does not qualify for plant and machinery allowances...
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Produced in partnership with Martin Wilson 29th Nov
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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29th Nov
Practice notes
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...
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Produced in partnership with Philip Rutherford 29th Nov
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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29th Nov
Practice notes
This Practice Note is about the VAT reverse charge for building and construction work, which applies from 1 March 2021.The charge was originally...
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Produced in partnership with Martin Scammell 29th Nov
Practice notes
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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16th Nov
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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28th Sep
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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28th Sep
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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25th Sep
Practice notes
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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25th Sep

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