Golden Brick meaning

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z GC Works A suite of construction contracts produced by the government (by what was then the Department of the Environment, Transport and the Regions) for building and engineering projects in the public sector. They are no longer updated. General requirements An alternative name for project overhead costs, ie essential expenses incurred during the project that are not directly connected to construction activity (for example, the hire and rental of contractor's premises and general support and supervisory staff costs)...

VAT issues that arise in residential developments This Practice Note examines VAT matters encountered in residential development projects. It addresses, among other points, the following areas: different and varying forms of development the potential consequences of granting short-term leases relevant planning obligations and local infrastructure various incentives available to buyers disposals of surplus land and incomplete developments, matters arising from subsequent grants of overriding leases and sales of reversions For VAT considerations in commercial schemes, see the separate Practice Note: Commercial development—VAT issues. This Practice Note also includes references to case law from the EU Court of Justice. For further guidance on whether rulings of the Court of Justice bind the UK courts, see Practice Note: Assimilated law—Assimilated case law. For commentary on assimilated law (previously retained EU law) and tax more broadly, including the bespoke approach now applied in VAT law, see Practice Note: Assimilated law and tax. The Court of Justice decisions...

FORTHCOMING CHANGE : The Renters’ Rights Act 2025 gained Royal Assent on 27 October 2025. For advice on how the Act affects residential tenancies in England, consult Practice Note: Renters’ Rights Act 2025—key provisions. STOP PRESS: A revised edition of the National Planning Policy Framework (NPPF) was issued on 12 December 2024...