Taking the sting out of taxes

Article Abstract:

Architects should ensure that they are fully aware of the legislation regarding zero-rating for VAT purposes, as this can bring substantial benefits for clients. Zero-rating can be obtained on sales of substantially reconstructed protected buildings and on 'approved alterations' to protected buildings. There are also a number of VAT issues which affect architects themselves. These include the tax point for VAT and the provision of services relating to property in other European countries.

Taxation, Laws, regulations and rules, Value-added tax

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Master of space and form: The work of Richard Meier, winner of this year's Praemium Imperiale and AIA Gold Medal, is rooted in consistent principles

Article Abstract:

Richard Meier, an architect, is the 1997 winner of the Praemium Imperiale for Architecture, awarded by the Japan Art Association. He also won the 1997 Gold Medal of the American Institute of Architects. His New York studios have built many consistently excellent buildings throughout Europe. Meier trained at Cornell University and set up up his New York City practice in 1963. His famous project for the Getty Center in Los Angeles will soon be opened to the public.

Achievements and awards, Architects, Meier, Richard

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The value of time

Article Abstract:

Architects prefer mandatory scales of fees as they make fee proposals easier. However calculation under the Standard Form of Agreement (SFA) is different in that it considers generalisations and implicit allowances for overheads and profit. Architectural practices now have to have knowledge about their basic costs and about managing and how to achieve the project goal. A survey showed that many practices are still making the transition to SFA.

Compensation and benefits

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