Payment provisions sit at the heart of every construction contract. The Housing Grants, Construction and Regeneration Act ...

As the economic crisis stemming from the coronavirus pandemic unfolds, it is ever more important that contractors and subcontractors protect their payment rights and avoid the risk of double payment; ...

Farmers are allowed to sell their crops in 2021 but contract for the payment to be received in 2022. These types of deferred payment contracts qualify for installment sale reporting for tax purposes.