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Mistakes by those in the construction industry scheme can be costly despite the new penalty regime
KEY POINTS
- The purpose of the construction industry scheme.
- The penalty regime should encourage compliance.
- The tribunal’s decision in the Bosher case.
- A comparison of the old and new penalty regimes.
- Examples of inequitable penalty charges.
- An improved collection system could help.
Reading Taxation? Welcome. Is it your first time or have you been here before? I only ask because I don’t seem to have received a copy of your completed Value Added forms for the last 18 months.
What do you mean; you didn’t know you had to fill them in? You do read Taxation don’t you? So you ought to know that a simple form should be completed every week to say which parts of the magazine you’ve read and the...
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