This blog will take a closer look at this issue. First, innovation – what it is, what it does and what the innovation party (here the employers) must do when it develops a contract to protect its position. So step in – how does it work, what are the rights and duties of the party at the entrance (again the employer) and is it possible now, in case of insolvency of the contractor? Continue to read → We expect (again) innocent errors in the first application of the regulation, as construction companies continue to familiarize themselves with the latest rules and verify their existing and new delivery agreements, internal billing and accounting agreements, as well as CIS and VAT registrations to ensure compliance. It is to be hoped that any implementation by HMRC during the initial phase will indeed be an easy contact! Employers should now determine whether the deliveries they have purchased fall within the scope of the reverse load and, if so, ensure that all the agreements they enter into contain appropriate provisions to make it possible. All deliveries made after March 1, 2021 may be subject to reverse charge, even if the underlying agreement was reached prior to that date. As a result, the structure of a transaction changes over the life of the project, if the reverse changes. Ideally, all agreements should therefore be developed in advance to take into account the flexibility required for such a change. It goes without saying that the employer can also sue the principal contractor because of the delay, additional costs, etc., and the principal contractor may want to place the responsibility on the subcontractor or subcontractors he or she holds responsible for the problem. But can she do it? These issues, and more, were dealt with by O`Farrell J in the recent TCC case of Energy Works (Hull) Ltd v MW High Tech Projects UK Ltd. Read more → But was it just navigating and how is mediation going in this online world? Continue to read → If a delivery includes services subject to a reverse tax, all other services that are part of that delivery are also subject.

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