David Westgate_0.jpg
Construction Industry Scheme reforms could result in tax simplification
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
Time to plan
A new VAT domestic reverse charge (DRC) will be introduced on 1 October 2020 for building and construction services....
Seeing the scope
New legislation is being introduced that will impact businesses that receive supplies of building and construction servi...
Most popular reads
Latest briefings
Landlord contributions – avoiding the bear traps
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...