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CONSTRUCTION-INDUSTRY


‘Golden bricks’: when does construction really begin for VAT purposes? premium
Card image Michael Ridsdale
Card image Richard Dalton
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’.
25 July 2024
The super-deduction and SR allowance: claims on construction projects premium
Card image 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. 
10 June 2022
Key issues for in-house tax teams: a checklist premium
Card image 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.
26 November 2020
The VAT review for July 2020 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
1 July 2020
The VAT review for October 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
Reverse charge changes and the construction industry
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.
17 June 2019
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B D’Angelin v HMRC
9 July 2025
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