Tax Brief - The Construction Industy Scheme - 5th Edition - June 2013
An outline of the scheme covering how it applies to both contractors and sub-contractors including detailed commentary on who is covered by the scheme and what is covered by the scheme, penalties for failing to operate the scheme correctly, how relief is obtained for scheme deductions and dealing with HMRC where there has been a failure to make the correct deductions.
Author: DTE Tax
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