For decades, UK legislators have used the planning system as a way of taxing development, via ‘Section 106’ or its predecessors, essentially a planning condition which constitutes a tax. From one point of view, these payments are a useful way of providing community benefit, which recognises the increase in land values that planning permissions often [...]
Posts under ‘VAT’
Prioritise and tell it how it is
London’s popular mayor, Boris Johnson, has been taking advice from many quarters on his policies in respect of design quality. The elephant in the room when design is discussed by politicians is the cost, or additional cost, of commissioning excellent design as opposed to whatever the construction sector chooses to give you. Since politicians are [...]
