The Technology and Construction Court (TCC) judgment in Rochford Construction Ltd v Kilhan Construction Ltd [2020] (only recently published) includes significant obiter1 views in relation to payment clauses and compliance with the Housing Grants, Construction and Regeneration Act 1996 as amended (the Construction Act). Those views raise questions about the validity of clauses that link the final date for payment to the provision of VAT invoices.
Source: gowlingwlg.com
Latest Posts in "Canada"
- Importer of Record to Share Joint Liability for Customs Duties and Taxes Starting January 2026
- Canadian House of Commons Considers Bill C-15 on Tax Measures and GST/HST Coupon Restrictions
- Canada Scraps Digital Services Tax in Budget Implementation Bill
- Canada’s 2025 Budget Introduces Reverse Charge to Combat GST Carousel Fraud in Telecom Sector
- Canada’s 2025 Budget Introduces GST/HST Reverse Charge to Combat Supply Chain Carousel Fraud
