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The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest

The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme (CIS).

This is the second of a two-part, back to basics, article on property matters for individuals.

This is a the first of a two part back to basics article on property matters for individuals.

CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.

The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.