Celebrating the best in design and practice
Article Abstract:
The Construct Award for Innovation and Best Practice was awarded jointly to Helicon Court, London, England, for the innovative use of concrete internally and externally. The other recipient of the award was for Christ Church Court, London, England, which demonstrated how good collaboration between architect and contractor at the design stage of the project could lead to the construction of a very worthwhile building. The American Air Museum, Duxford, Cambridgeshire, England, won the Concrete Society Building Category.
Publication Name: Architects' Journal
Subject: Business, international
ISSN: 0003-8466
Year: 1999
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Self-assessment for partners: time is running out to start planning for self-assessment, which will involve changes in practice for partnerships and individual partners
Article Abstract:
The self-assessment tax system will involve changes in practice for partnerships and individual partners. Partners will have a personal liability to pay tax on their share of the company's taxable profits. Partnership tax will have to be payed in three instalments, and a single representative will be responsible for submitting a new partnership return. This will require amendments to partnership agreements and there is a requirement to retain receipts and vouchers for all business related spending.
Publication Name: Architects' Journal
Subject: Business, international
ISSN: 0003-8466
Year: 1997
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Tax rules for starting a practice
Article Abstract:
When setting up a practice, architects should look carefuly at taxation, bothto avoid unintentionally breaking the rules, and to make full use of the rules to organise their affairs in a particular way and so save tax. At the start-up stage, architects should consider taxation questions including employment status, deductible business expenses, registering for VAT, employing staff, paying National Insurance Contributions, keeping accounting records, and using tax planning to help cashflow.
Publication Name: Architects' Journal
Subject: Business, international
ISSN: 0003-8466
Year: 1993
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