Construction industry scheme

Construction industry scheme guidance:

1 Construction Industry Scheme—for use where the landlord’s contribution is a reverse premium The Landlord and Tenant acknowledge that the Landlord’s Contribution is a...

Precedents

FORTHCOMING CHANGE: HMRC intends to make wide-ranging changes to the rules on tax penalties, as part of its 'Making Tax Digital' reforms and a wider penalty review,...

Practice Note

FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: HMRC is consulting on changes to prevent tax loss from the CIS. The consultation proposes three...

Practice Note

FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: HMRC is consulting on changes to prevent tax loss from the CIS. The consultation proposes three...

Practice Note

This Practice Note sets out the obligations imposed by the construction industry scheme (CIS) rules on sub-contractors, including: • registration • the possibility of...

Practice Note

FORTHCOMING CHANGE: HMRC has consulted on the introduction of a new model that will replace the current late payment penalties with a hybrid regime of penalties and...

Practice Note

One of the most common reasons for sub-contractors losing their gross payment status is failure to satisfy their tax compliance obligations, such as failing to submit tax...

Practice Note

In practice, a tax lawyer is likely to come across the construction industry scheme (CIS) rules when representing: • a party to: ◦ a construction contract ◦ a sale of a...

Practice Note

FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: HMRC is consulting on changes to prevent tax loss from the CIS. The consultation proposes three...

Practice Note
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