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Construction Industry Scheme: Guidance and Commentary 3rd ed


ISBN13: 9781912386451
Previous Edition ISBN: 9781908545954
Published: November 2021
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £80.00



In stock.

We believe that this is still the only up-to-date publication dealing with the CIS tax rules.

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 various CIS consultations held by HMRC and responses issued thereafter.

The third edition has been substantially updated, including an array of new case decisions. One of these cases serves as a reminder of the importance of the rules, as a misinterpretation of the CIS legislation cost the taxpayer more than £1.7 million. The new edition also covers recent revisions to the regulations, and changes arising from the 2020 consultation.

Subjects:
Taxation
Contents:
Abbreviations
Reading notes
Introduction
1. History
2. Basics of CIS – April 2007 to date
3. Scope of construction operations
4. Contractors and sub-contractors
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 liabilities
13. Self-employment and its interaction with CIS
14. Failure to deduct – reg.
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 CIS
19. CIS equivalents in other countries
20. The future of the CIS
21. SI 2005/2045 – the Income Tax (Construction Industry Scheme) Regulations 2005
Appendix 1: CIS – estimated annual cost to industry
Appendix 2: Inland Revenue statement (1975)
Appendix 3: FA 2004 – key legislation
Table of primary legislation
Table of statutory instrument 2005/2045
Index of cases
General index

Series: Claritax Books

Non-UK Domiciled Individuals: UK Tax Compliance and Planning ISBN 9781912386659
To be published December 2023
Claritax Books
£95.00
Taxation of Partnerships 2nd ed ISBN 9781912386567
To be published October 2022
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 2nd ed ISBN 9781912386727
To be published October 2022
Claritax Books
£85.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
Published September 2022
Claritax Books
£80.00
Employee Share Schemes: Equity Reward for Private Companies 2nd ed ISBN 9781912386208
Published July 2022
Claritax Books
£85.00
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
£85.00
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
£85.00
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
£85.00
Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
£85.00
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Pension Tax Guide 2020-21 ISBN 9781912386369
Published August 2020
Claritax Books
Out of print
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
£70.00
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
£80.00
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Out of print
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
£80.00
Out of print
Personal Representatives: A Guide for Tax Practitioners ISBN 9781912386116
Published March 2019
Claritax Books
Out of print
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Out of print
Discovery Assessments: How to Challenge Them 2nd ed ISBN 9781912386161
Published February 2019
Claritax Books
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
£85.00
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Enterprise Investment Scheme and Other Venture Capital Reliefs ISBN 9781912386048
Published May 2018
Claritax Books
£70.00
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Construction Industry Scheme: Guidance and Commentary 2nd ed ISBN 9781908545954
Published November 2017
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Out of print
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print