Construction horizon scanner—2017 [Archived]

Published by a LexisNexis Construction expert
Practice notes

Construction horizon scanner—2017 [Archived]

Published by a LexisNexis Construction expert

Practice notes
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ARCHIVED: This Practice Note has been archived and is not maintained.

The Construction horizon scanner tracks key upcoming developments of interest to construction lawyers. Once a development occurs, it is moved into the archive for the relevant year. This is the archive for events that occurred in 2017.

For case law, see the: Construction case tracker—2017 [Archived].

Legislation

What happened?When?Find out more
Tax: Outcome of consultation on supply chain fraud22 November 2017HMRC ran a consultation from 20 March to 9 June 2017 on Options to combat supply-chain fraud in supplies of labour within the construction sector. In the Autumn Budget 2017 (see below), the government announced the introduction of a VAT domestic Reverse charge to prevent VAT losses. See News Analysis: Fraud on provision of labour in construction sector—consultation on VAT and other policy options.
Payment Reporting: First deadline to report on payment practices4 November 2017 (for organisations with a first reporting period beginning on 6 April)The Reporting on Payment Practices and Performance Regulations 2017, SI 2017/395 and the Limited
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Jurisdiction(s):
United Kingdom
Key definition:
Options definition
What does Options mean?

The right, but not the obligation, to buy or sell a fixed quantity of a commodity, currency or security at a fixed price, on or until a particular date.

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