David Westgate_0.jpg
Property commencement rules: a case for an earlier start
This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory...
Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’....
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 ...
Most popular reads
Latest briefings
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...
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...