Market leading insight for tax experts
View online issue

Sector focus: Infrastructure

© Copyright LexisNexis 2024. All rights reserved.
30 November 2012
Card image John Christian
Card image David Murphy
Card image Heather Self
Card image Alison Walker
Card image Robert Fort
Card image Eloise Walker

This report prepared by Pinsent Masons LLP discusses some of the key challenges facing the infrastructure sector in the current economic and political landscape. In particular it examines:

  • practical problems with using sub-contractors CIS
  • anomalies and the 24 month temporary workplace rule;
  • quirks and pitfalls in the capital allowances regime around
  • short life/long life assets and integral features;
  • the use of partnership vehicles to fund local infrastructure;
  • investors’ needs in the PFI secondary market;
  • international issues in EPC contracts;
  • the loss of IBAs and its effects on the sector; and
  • particular tensions caused by the general anti-abuse rule.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.

Copyright © 2024 LexisNexis
Top