000 00865cab a22002055a 4500
001 L137448
008 070405e20070328xxk f 000 0 eng d
035 _a(Sirsi) u137448
041 0 _aeng
100 1 _aPenny, Emma
245 0 0 _aSo, are you ready for CIS?
260 _c2007
490 _aContract Journal
_v(6618) 28 March 2007, 21-23(2)
520 _aDiscusses the new construction industry tax scheme which it suggests is designed to extract more taxation from the industry by reclassifying a higher proportion of its workers as employed rather than self employed. Aspects covered include payment categories, the verification process, disputes and filing and dealing with mistakes on the new returns.
590 _aKA
650 2 4 _aCONSTRUCTION INDUSTRY SCHEME
651 4 _aUnited Kingdom
_y
690 _aConstruction management
_96230
942 _n0
999 _c78604
_d78604