What matters most for property developers and builders
Building companies and small developers running projects across year ends.
• Work in progress, retentions and stage payments valued at the balance sheet date
• Whether a scheme is trading stock or an investment, which changes the tax entirely
• Zero rating on new build, the 5% reduced rate on qualifying conversions and where it is refused
• Site costs, plant and commercial vehicles claimed through capital allowances
• Funding, drawdowns and the cash forecast that lenders actually ask for






