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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Construction Industry Scheme: Guidance and Commentary 3rd ed isbn 9781912386451

Construction Industry Scheme: Guidance and Commentary 2nd ed


ISBN13: 9781908545954
New Edition ISBN: 9781912386451
Previous Edition ISBN: 9781908545725
Published: November 2017
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



A practical guide to dealing with the requirements of the Construction Industry Scheme, based on years of experience gained by the author in representing clients, liaising with HMRC and working in the construction industry. The book complements and expands upon HMRC’s publication CIS 340. It includes observations on the CIS consultation held by HMRC in 2014 and the summary of responses issued thereafter.

The text of this second edition includes new or expanded coverage of online facilities, reverse premiums, overseas subcontractors, a new HMRC stance re materials, in-year repayments, offsetting of repayments against other tax liabilities, and a wide array of new case law. This edition has also been more fully cross referenced to the underlying legislation, and includes a practical summary of the key regulations.

Contents include:

  • scope of the scheme;
  • key definitions;
  • guidance on verification;
  • extensive coverage of gross payment status;
  • analysis of many Tribunal cases;
  • practical guide on reasonable excuse and penalties

Subjects:
Taxation
Contents:
1. History
2. Basics of CIS – April 2007 to date
3. Scope of construction operations
4. Contractors and subcontractors
5. Verification
6. Agents and CIS
7. Gross payment status
8. Potential loss of gross payment status
9. Penalties
10. Materials
11. Redemption of CIS deductions – individuals and partnerships
12. Redemption of CIS deductions – limited companies
13. Self-employment and its interaction with CIS
14. Failure to deduct – regulations 9 and 13
15. Impact of the scheme
16. Test cases
17. Test cases – how to use the decisions
18. Improving the operation of the Construction Industry Scheme – the 2014 consultation
19. CIS equivalents in other countries
20. The future of the Construction Industry Scheme
21. SI 2005/2045 – the Income Tax (Construction Industry Scheme) Regulations 2005
Appendix 1: Construction Industry Scheme – estimated annual cost to industry
Appendix 2: Inland Revenue statement (1975)
Appendix 3: FA 2004 – key legislation
Appendix 4: Local authorities and other public bodies
Table of legislation
Index of cases
General index

Series: Claritax Books

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