Oversail licencesWhy have an oversail licence on a construction project?Under English law, the freehold owner of land will usually own the air space...
Interim payments in construction contractsThis Practice Note provides an overview of what interim payments are, how the right to be paid (usually by...
Early use and partial possessionTaking occupation before practical completionThe default position in most building contracts is that the contractor is...
NEC Professional Service ContractThe NEC Professional Service Contract (PSC) is a long form consultant appointment published as part of the NEC suite...
The Scheme for Construction Contracts This Practice Note looks at the Scheme for Construction Contracts, as contained in:•the schedule to the Scheme...
Late payment penalties—PAYE, NICs and construction industry schemeThis Practice Note is about the penalty regime in the Finance Act 2009 (FA 2009) for...
VAT—the reverse charge for building workThis Practice Note is about the VAT reverse charge for building and construction work, which has applied since...
Construction industry scheme—sub-contractors' obligationsThis Practice Note sets out the obligations imposed by the construction industry scheme (CIS)...
Construction industry scheme penaltiesThis Practice Note explains that penalties may be payable for:•failing to:◦submit construction industry scheme...
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...
Structures and buildings allowancesFORTHCOMING CHANGE: Finance Bill 2021–22 will amend the requirements for SBA allowance statements, to include the...
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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