Property & Construction Newsletter Autumn 24

Welcome To The Autumn 2024 Edition Of Our Property And Construction Newsletter

Since our Spring publication there have been plenty of changes. We have a new party in government, a long talked about and very overdue drop in interest rates, and an Autumn Budget that featured both tricks and treats for the sector, including increases to Employer NI contributions, SDLT rate increases on second homes, and confirmed spends for the building of affordable homes and removal of dangerous cladding.In this edition, we take a look at what we at Scrutton Bland are seeing in the sector at the moment and both the challenges and opportunities this presents.

I start by looking at what our clients are saying around low balling to win tenders and the impact and significant risks that come with increasing costs and unexpected changes. Our good friends at Prettys Solicitors provide some excellent advice in connection with dealing with disputes for payments, and how an adjudicator may be able to help. With Research and Development expenditure a hot topic we look at where it may apply in the construction sector and the opportunities for tax relief. We look at the important topic of succession in construction businesses and how to incentivise and make sure the individuals this is dependent on are in it for the long term.

Our resident VAT Manager Paula Mason reviews the DIY Housebuilder Scheme for new builds and walks us through what is and what isn’t claimable, as well as how to make the claim. And with a number of new entrepreneurs taking the plunge to set up on their own within construction, our ‘How To’ guide looks at how to avoid some of the most common tax mistakes in construction accounting. We hope that you enjoy this edition of the Property and Construction newsletter. And if you’d like to discuss any of the points raised or if you’d like to see any specific topic covered in future issues, please get in touch with me or your usual Scrutton Bland contact.

Ben Cussons Business Advisory Partner

P R O P E R T Y A N D CONSTRUCTION | SCRUTTON BLAND | 3

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