Health and inefficiency

Article Abstract:

Many UK construction companies are now considering offering planning supervisory services. However, they should be aware that they could encounter considerable problems if they fail to provide such services to recognized standards. WS Atkins Consultants, for example, has faced criminal charges as a result of failing to give details of dangers to health and safety associated with work at the county council building in Camberley, England. The Health and Safety Executive is taking a very strict line on building sites where health and safety regulations are being contravened.

Construction industry, Safety and security measures, Services, Building sites

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The VAT man cometh

Article Abstract:

Invoicing clients for services may or may not need to have value-added tax (VAT) included, and it is sometimes hard to know when it is needed. VAT needs to be included when the agent of the client has incurred an expense and paid for it in relation to a third party. VAT should not be included if the expense is for the agent, such as food or car parking. Petrol must have VAT included otherwise Customs and Excise will issue an invoice for the amount not charged.

Column, Value-added tax

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Vengeance is mine

Article Abstract:

Issues concerning responsibility for deaths caused by management failure are discussed. The introduction of a new offence of corporate killing is examined and the implications for the construction industry are assessed.

Workplace accidents, Corporate directors, Employer liability, Prevention, Manslaughter, Liability for building accidents

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