Jordon Reid

Jun 6, 2024 | lexology.com | Jordon Reid |Scott Bell

The CIS (Construction Industry Scheme) is a mandatory tax deduction scheme applicable to payments to contractors and subcontractors. Here we consider it in the context of Scottish commercial leases, in particular landlord contributions to tenant works. What is the Construction Industry Scheme (CIS)? The CIS is a mandatory tax deduction scheme that obliges contractors to make tax deductions from payments made to subcontractors under construction contracts.

Aug 17, 2023 | thetimes.co.uk | Jordon Reid

Q. I’m relocating to Glasgow and looking for a new place to live. I’ve seen lots of apartments advertised as build-to-rent. What does this mean? A. Build-to-rent, or BTR refers to purpose-built residential housing designed for rent rather than sale. BTR homes typically differ from traditional rented properties by offering an enhanced tenant experience, including property management services and access to a range of communal facilities and on-site amenities.