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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547L Construction industry scheme—penalties

E5.547L Construction industry scheme—penalties

Personal and employment tax

If a contractor does not operate the construction industry scheme (CIS) correctly and is also acting

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C1.106 Allowable capital losses

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

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