CONSTRUCTION-INDUSTRY

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

Mark Ellis James Egert Chris Holmes

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Changes in the reverse charge have been in the pipeline, and HMRC has just provided guidance on how it will work in practice; but the guidance also highlights further changes.