Construction Industry Scheme
written by:
Grant Thornton
in-house team CCH
Publisher: CCH
Introduction: Since April 2007, there has been fundamental changes in the operation of the existing CIS. This practical guide in the style of IR35 will draw together the new legislation and the 90pp of HMRC guidance on new CIS.
Price: GBP 75.00
Publication Date: January 2007
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Audience :
Tax Payer (
beginner
, intermediate
, advanced
)
Tax Professional (
beginner
, intermediate
, advanced
)
Tax Student (
beginner
, intermediate
, advanced
)
ISBN: 978-1-84140-906-1
Description
With effect from April 2007, there will be fundamental changes in the operation of the existing CIS.
The completely new scheme will dispense with cards, SC60 certificates and vouchers. It will instead require employers to judge subcontractors employment status, which is notoriously difficult, verify this with HMRC then make monthly returns.
This practical guide in the style of IR35 will draw together the new legislation and the 90pp of HMRC guidance on new CIS. It will look in detail at the employment status tests, case law and guidance, illustrated with worked examples and case studies.
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AUTHOR(S)
Grant Thornton
in-house team CCH
PUBLISHER
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