000 00918cab a2200205 4500
001 ##L135260
008 061009n2006 000 0 eng u
035 _a(Sirsi) u135260
041 0 _aeng
100 1 _aNolan, Alan
245 0 0 _aTaxing times
260 _c2006
490 0 _aContract Journal
_v435(6595) 4 October 2006, 6-7(2)
520 _aReports on the new Construction Industry Scheme (CIS), effective from April 2007, and the implications for the UK construction industry. Summarises how the current CIS scheme works and explains the reasons for change. Suggests that the new CIS introduces the risk of identity fraud and provides a scenario where fraud could arise. Also looks at the compliance test for the new CIS and gross payment status.
590 _aIKA171006
650 2 4 _aCONSTRUCTION INDUSTRY SCHEME
651 4 _aUnited Kingdom
_y
690 _aConstruction management
_96230
942 _n0
999 _c77844
_d77844