Construct a defence
Series: Estates Gazette ; (0207) 16 February 2002, 116-117(2)Publication details: 2002Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65165 (Browse shelf(Opens below)) | 1 | Available | 116961-1001 |
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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.