Insights: Kim Fowler

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CIS taxation: who is caught by the regime?

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The Construction Industry Scheme (CIS) regime was introduced under the Finance Act 2004 to regulate tax on payments between contractors and subcontractors for construction work. The regime requires subcontractors to be registered with HMRC in order to receive payments gross (i.e. without deduction of tax). If subcontractors are not registered, contractors are then obliged to […]


How effective is the NEC’s ‘mutual trust and co-operation’ provision?

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A number of recent cases have reopened questions of implied obligations of good faith in NEC contracts. The NEC standard clause 10.1 requires that the parties “shall act as stated in this contract and in a spirit of mutual trust and cooperation” which is arguably an attempt to enshrine an overriding good faith obligation into […]