| 000 | 01050cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS66403 | ||
| 008 | 030306n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u121535 | ||
| 100 | _aEdsall, M. | ||
| 245 | _aOnerous side effect remains in place | ||
| 260 | _c2003 | ||
| 490 |
_aEstates Gazette _v (0307) 15 February 2003, 130-131(2) |
||
| 520 | _aConsiders the Construction Industry Scheme (CIS) which was designed to prevent tax avoidance in the construction industry. It can also apply to any payments between landlords and tenants that are made by way of contribution towards the other party's works on a property. The Inland Revenue proposes to reform CIS and this article sets out the main areas under review. Argues that it would be reasonable to release landlords and tenants from any application of the scheme. | ||
| 590 | _aABS | ||
| 650 | _aCONSTRUCTION INDUSTRY SCHEME | ||
| 650 | _aTAX AVOIDANCE | ||
| 650 | _aLEASES | ||
| 650 | _aBUILDING CONTRACTORS | ||
| 650 | _aREFORM | ||
| 690 | _aBUILT ENVIRONMENT | ||
| 942 | _n0 | ||
| 999 |
_c72236 _d72236 |
||