Workplace Transport in Branch
This Workplace Transport - in branch guide outlines the proposed
standards to be defined and adopted for BMF member organisations.
The intention is that such standards and guidance will create a more
formal definition of what constitutes standard industry practice” or
“industry best practice” and will eventually lead to the development of
an HSE-agreed Approved Code of Practice (ACoP).
Selling Aggregates
Like the weather (and because of it), the weight of pre-filled bags of aggregates can vary a lot, which can pose potential problems in relation to the Weights & Measures Act 1985.
This Business Guide outlines a practical approach to ensure such problems are avoided.
Follow these guidelines to ensure compliance with Trading Standards requirements.
Property investment & VAT
The purpose of this guide is to provide an overview of the common VAT risk areas that require careful consideration when entering into property transactions.
This business guide covers:
- Common property transaction and their liabilities
- The option to tax
- Impact on VAT recovery
- Construction services
- The Capital Goods Scheme (CGS)
Rebates and Refunds
The purpose of this guide is to give a high-level explanation as to the following rebates and refunds, as well as the general VAT treatment of them.
This Business Guide covers:
- Credit and contingent discounts
- Prompt payment discounts
- Valid credit/debit notes
- How to account for rebates on an invoice
- Contractual Arrangements
ReduceD and zero-rated supplies
The purpose of this guide is to detail the correct VAT liability of all types of construction services and goods that are exceptions to the standard rate of VAT.
This business guide covers common:
- Construction of new qualifying dwellings
- Building materials
- Certificates for qualifying buildings
- Supplies to disabled people and charities
- Subcontractors