Category: Construction & Real Estate

Real Estate Matters – Issue 8

April 2018

Our Construction & Real Estate team have worked together to provide a national outlook on the issues facing the construction and real estate sectors.   Issue 8 of Real Estate Matters contains articles on the recent Spring Statement announcement, Mortgages, the Annual Tax on...

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Cash Basis v Accruals Basis for Landlords

March 2018

Traders have been able to prepare their accounts using the cash basis since April 2013, as long as they meet certain eligibility conditions. This option was extended to landlords running unincorporated property businesses from 6 April 2017. However, while traders...

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Furnished Holiday Lettings

February 2018

Investors in the Buy to Let (BTL) market have recently had significant challenges placed upon them primarily with increased tax costs (tax relief on interest paid restricted to basic rate tax). Serial investors, with little gearing, have probably not had...

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Gross Payment Status

February 2018

How to Get Gross Payment Status   Subcontractors working in the construction industry will be aware of the hoops a business has to go through to obtain Gross Payment Status (GPS) in respect of the payments they receive from contractors. A...

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Real Estate Matters – Issue 7

January 2018

Our Construction & Real Estate team have worked together to provide a national outlook on the issues facing the construction and real estate sectors.   Issue 7 of Real Estate Matters contains articles on the 2017 Budget announcement and how it affects the sector,...

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Stamp Duty Relief for First Time Buyers

December 2017

Following the Autumn Budget on 22 November, first time buyers would have been forgiven for thinking Christmas had come early. One of the biggest highlights of Phillip Hammond’s Autumn Budget was the announcement that Stamp Duty Land Tax (SDLT) for...

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New Minimum Energy Efficiency Standards for Landlords

December 2017

In less than five months, the Minimum Energy Efficiency Standards (MEES) regulations will make it unlawful for landlords in England and Wales to let commercial or domestic buildings that don’t achieve a minimum Energy Performance Certificate (EPC) rating of ‘E’....

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Stamp Duty Land Tax – Have You Paid Too Much?

December 2017

Have you recently bought a residential property for at least £300,000 with a subsidiary dwelling, such as an annex or granny flat? If so, you are likely to have overpaid Stamp Duty Land Tax (SDLT) due to a little known...

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Budget 2017 – What it Means for the Construction Sector

November 2017

Philip Hammond is clearly interested in developing our skills and is providing £40m to train maths teachers. A SWOT analysis for the Construction and Real Estate Sector identifies fantastic funding opportunities. He has helped the sector by backing Crossrail 2...

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Autumn Budget: Time for Real Action to Boost Construction Industry

November 2017

Construction and real estate specialist from our member firm MHA MacIntyre Hudson, Brendan Sharkey, outlines his Autumn Budget 2017 wish list for the construction industry: “The biggest challenge for the construction sector is a lack of confidence, fueled by Brexit uncertainty....

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