Construct a defence
Field, R.
Construct a defence - 2002 - Estates Gazette (0207) 16 February 2002, 116-117(2) .
Points out that landlords and tenants should ensure that any inducement payment complies with Construction Industry Scheme rules, when entering into a lease. Note should be taken that Inland Revenue regards contributions to fit-out costs fall within the CIS, and to avoid problems, landlords should refer to any such payment as a reverse premium or an inducement payment.
INDUCEMENTS
LEASES
CONSTRUCTION INDUSTRY SCHEME
CIS
INLAND REVENUE
REVERSE PREMIUMS
Construct a defence - 2002 - Estates Gazette (0207) 16 February 2002, 116-117(2) .
Points out that landlords and tenants should ensure that any inducement payment complies with Construction Industry Scheme rules, when entering into a lease. Note should be taken that Inland Revenue regards contributions to fit-out costs fall within the CIS, and to avoid problems, landlords should refer to any such payment as a reverse premium or an inducement payment.
INDUCEMENTS
LEASES
CONSTRUCTION INDUSTRY SCHEME
CIS
INLAND REVENUE
REVERSE PREMIUMS