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If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Decision for applicant The Black & Decker Corporation, registration number 14727065, applicant successful.
Understand the roles of accountable persons and the principal accountable person for a high-rise residential building, and what they must do.
This guidance outlines the obligations that the leaseholder protections in the Act place onto building owners, right-to-manage companies, resident management companies and named managers.
As a landlord, find out if the leaseholders in your block have the right to take over management of your building, and the process they must go through to do this
From 28 June 2022, the leaseholder protections on building safety costs in England have come into effect.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
The leaseholder protections in the Building Safety Act 2022 only apply to “relevant buildings.” This guidance explains what is meant by that term.
How to set up a flat management company to manage property on residents' behalf and what you must do to run it legally
Find out how to complain about a building safety risk, or the performance of an accountable person or principal accountable person, in a high-rise residential building.
Anyone in England can use this service to contact the Building Safety Regulator (BSR).
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it.
The Building Safety Act 2022 created legal protections for leaseholders from historical building safety costs.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
This guidance sets out further information about what you, the leaseholder, do and do not have to pay for remediating a building safety defect via your service charge.
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