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Practice notes
Oversail licencesWhy have an oversail licence on a construction project?Under English law, the freehold owner of land will usually own the air space...
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19th May
Practice notes
SBCC (Scottish Building Contract Committee) standard forms of contractThis Practice Note looks at the SBCC (Scottish Building Contract Committee)...
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Produced in partnership with MacRoberts LLP 19th May
Practice notes
Loss and expenseClaims by contractors for loss and expense arising from a disturbance to progress of the works are one of the most debated and...
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19th May
Practice notes
Net contribution clauses in construction contractsThis Practice Note examines net contribution clauses (sometimes known as proportional or...
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19th May
Practice notes
FIDIC contracts—introduction to the Red Book 2017In December 2017, FIDIC launched the second editions of the Red, Yellow and Silver Book. This...
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Produced in partnership with Victoria Tyson of Corbett & Co 19th May
Q&As
What is the relevance of the Base Date in the JCT Design and Build Contract?The Base Date is relevant in respect of a number of clauses in the JCT...
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19th May
Practice notes
Interim payments in construction contractsThis Practice Note provides an overview of what interim payments are, how the right to be paid (usually by...
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19th May
Practice notes
MF/1 Rev 6 (2014)Originally called 'Model Form A', 'MF/1' comprises Conditions of Contract for the design, supply and installation of electrical,...
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Produced in partnership with Penningtons Manches and Sarah Fox 19th May
Practice notes
Time at large in construction contractsThis Practice Note examines the concept of ‘time at large’ in relation to the completion of works under a...
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19th May
Practice notes
Sectional completionWhat is sectional completion?Where the construction contract splits the works into sections or parts, usually to be started at...
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19th May
Practice notes
Early use and partial possessionTaking occupation before practical completionThe default position in most building contracts is that the contractor is...
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19th May
Practice notes
NEC Professional Service ContractThe NEC Professional Service Contract (PSC) is a long form consultant appointment published as part of the NEC suite...
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19th May
Practice notes
The Scheme for Construction Contracts This Practice Note looks at the Scheme for Construction Contracts, as contained in:•the schedule to the Scheme...
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19th May
Practice notes
Extensions of time under construction contractsThis Practice Note examines the circumstances in which a construction contract might entitle a...
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19th May
Practice notes
The prevention principleThis Practice Note considers the meaning and nature of the prevention principle and its relevance to delay claims in...
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Produced in partnership with Tim James Seal 19th May
Practice notes
Duty to warnThis Practice Note examines the extent to which contractors, sub-contractors and consultants have a duty to warn their employer of...
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19th May

Most recent Tax for construction lawyers content

Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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17th Sep
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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17th Sep
Practice notes
Late payment penalties—PAYE, NICs and construction industry schemeThis Practice Note is about the penalty regime in the Finance Act 2009 (FA 2009) for...
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Produced in partnership with Philip Rutherford 6th Sep
Practice notes
VAT—the reverse charge for building workThis Practice Note is about the VAT reverse charge for building and construction work, which has applied since...
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Produced in partnership with Martin Scammell 16th Aug
Practice notes
Construction industry scheme—sub-contractors' obligationsThis Practice Note sets out the obligations imposed by the construction industry scheme (CIS)...
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16th Aug
Practice notes
Construction industry scheme—contract paymentsThe construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of...
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16th Aug
Practice notes
VAT treatment of building workThis Practice Note is about the VAT treatment of building work. Specifically, it looks at the types of building work...
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Produced in partnership with Martin Scammell 16th Aug
Practice notes
Construction industry scheme penaltiesThis Practice Note explains that penalties may be payable for:•failing to:◦submit construction industry scheme...
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16th Aug
Practice notes
The construction industry scheme—when does it apply?The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of...
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15th Aug
Practice notes
Construction industry scheme—contractors' obligationsThis Practice Note details the obligations imposed by the construction industry scheme (CIS)...
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15th Aug
Practice notes
Structures and buildings allowancesFORTHCOMING CHANGE: Finance Bill 2021–22 will amend the requirements for SBA allowance statements, to include the...
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Produced in partnership with Martin Wilson 15th Aug
Practice notes
Loss of CIS gross payment status—practical considerations for sub-contractorsOne of the most common reasons for sub-contractors losing their gross...
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15th Aug
Practice notes
The construction industry scheme in practiceIn practice, a tax lawyer is likely to come across the construction industry scheme (CIS) rules when...
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15th Aug
Q&As
How does the Construction Industry Scheme apply to contract administration, and what duties are owed by the contract administrator to the employer in...
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31st Jul
Q&As
What is the relevance of the Base Date in the JCT Design and Build Contract?The Base Date is relevant in respect of a number of clauses in the JCT...
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31st Jul

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