The Tax Tribunal recently heard the case of Heronslea v HMRC which arose from a Construction Industry Scheme return due on 19 June 2010.    HMRC stated that it did not arrive until 22 June and …

Penalties for late Construction Industry Scheme (CIS) contractor monthly returns are due to change from October 2011 onwards. The new penalty regime could produce lower penalties than those under the current rules. A key change will …

The Construction Industry Scheme remains a difficult beast with which to comply. Here at Eaves & Co in Leeds we are dealing with a case where tax was not deducted by a contractor on a …