Many a switched-on landlord will already be familiar with the perils of the Construction Industry Scheme. The Scheme, designed rather like PAYE to place the burden of tax collection on those employing building contractors, casts its net sufficiently wide that contributions made by landlords to the cost of works carried out by tenants will often be caught. When this happens, any payments made by the landlord (for CIS purposes, the “contractor”) to the tenant (the “...
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