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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /Indirect and third party employment relationships examples / E4.864 Construction industry scheme example

E4.864 Construction industry scheme example

Personal and employment tax

A construction company engages a self-employed builder to build a house for them. The builder is experienced in the business with specialist skills relevant to building. The builder works on a self-employed basis with no personal service company. The construction company therefore needs to consider whether they have any PAYE

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E5.607 Corporate members

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test