학술논문
Construction industry scheme: what's changing?
Document Type
Journal Article
Author
Source
Tax J. 2021, 1521, 14-16
Subject
Language
English
ISSN
0954-7274
Abstract
Comments on draft proposals to tackle tax abuse within the construction industry scheme, including empowering HMRC to amend employer payment summary returns, limiting deductions for cost of materials, penalties for giving false information, and deemed contractor rules.