Constructive criticism
Series: Estates Gazette ; (0149) 8 December 2001, 114(1)Publication details: 2001Subject(s): Summary: Examines the implications of the construction industry scheme. This is a tax deduction scheme which was originally intended to prevent tax avoidance in the building industry. Illustrates how the scheme can unexpectedly apply in certain circumstances. For example, the scheme can impose obligation on a tenant for fit-out works. Explains the implications for the landlord and the tenant if the scheme applies and possible options for avoiding the operation of the scheme.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64969 (Browse shelf(Opens below)) | 1 | Available | 116106-1001 |
Examines the implications of the construction industry scheme. This is a tax deduction scheme which was originally intended to prevent tax avoidance in the building industry. Illustrates how the scheme can unexpectedly apply in certain circumstances. For example, the scheme can impose obligation on a tenant for fit-out works. Explains the implications for the landlord and the tenant if the scheme applies and possible options for avoiding the operation of the scheme.