| 000 | 01154cam a2200217 4500 | ||
|---|---|---|---|
| 001 | X121210 | ||
| 008 | 030203n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u121210 | ||
| 100 | _aHarding, C. | ||
| 245 | _aWe need a new tax | ||
| 260 | _c2002 | ||
| 490 |
_aBuilding _v268(8266) 17 January 2003, 35(1) |
||
| 520 | _aDiscusses the Construction Industry Scheme (CIS) which was launched in August 1999. This extends the influence of the 714 tax-deduction schemes and requires the registration of all companies, partnerships and self employed individuals. Further, a new system which will come into place in 2005 will increase the responsibilities and penalties against contractors. The 'cowboy builder' sector is exempted because few domestic customers turn over more than £1m. Argues for a simple solution to the problem which is to scrap the CIS completely and use VAT and tracking software to collect income tax. | ||
| 590 | _aABS | ||
| 650 | _aCONSTRUCTION INDUSTRY SCHEME | ||
| 650 | _aSKILLED PERSONNEL | ||
| 650 | _aINLAND REVENUE | ||
| 650 | _aBUILDING CONTRACTORS | ||
| 690 | _aBUILT ENVIRONMENT-BUILDING STANDARDS | ||
| 942 | _n0 | ||
| 999 |
_c72030 _d72030 |
||