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The Upper Tier Tribunal (UTT) has allowed HMRC’s appeal against the decision issued by the First Tier Tribunal
A limited company sub-contractor is able to claim a credit for any CIS tax deduction suffered, which can
Construction Industry Scheme: Importance of treating the cost of materials correctly The recent changes introduced from 6 April
It is crucial for a business or individual to understand the differences between a property developer and a
With effect from 6 April 2021, changes to the deemed contractor rules were introduced as part of the
As a result of the April 2021 changes to the Construction Industry Scheme (CIS) legislation, including the expansion
HMRC’s recently published Employer Bulletin: April 2021 sets out the timescales for subcontractor companies to respond to HMRC’s
Construction companies paying self-employed operatives in-house often ask the question, what happens if we receive an employment status
Construction Industry Scheme: Importance of treating the cost of materials correctly This article considers the responsibilities of a
HMRC will be looking to contact businesses who fall within the definition of a Mid-sized Business (MSB), so
What does it mean when an Employer or Contractor receives a letter from HMRC advising that they want
Many contractors are often caught unaware by the significant penalties that HMRC can charge where they consider the
