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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 / E5.548 Construction industry scheme—resolution of disputes about deductions

E5.548 Construction industry scheme—resolution of disputes about deductions

Personal and employment tax

Where a contractor and a subcontractor cannot agree about a construction industry scheme (CIS) deduction, either party can ask HMRC for a ruling. In

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A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

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

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

B2.413 Car hire

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

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general