Constructive criticism
Taylor, S.
Constructive criticism - 2001 - Estates Gazette (0149) 8 December 2001, 114(1) .
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.
CONSTRUCTION INDUSTRY SCHEME
TAX
TAX AVOIDANCE
CONTRACTOR
LANDLORD AND TENANT
Constructive criticism - 2001 - Estates Gazette (0149) 8 December 2001, 114(1) .
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.
CONSTRUCTION INDUSTRY SCHEME
TAX
TAX AVOIDANCE
CONTRACTOR
LANDLORD AND TENANT