Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Resistant to CIS

30 May 2007
Issue: 4110 / Categories: Forum & Feedback

My client is a painter and decorator. He has a nice little contract with some local estate agents. When one of their clients needs some work doing to a let residential property, then — subject to the landlord's ultimate agreement — the estate agent will arrange for our client to provide a quote for the work and, like as not, subsequently carry it out. Payment will be made to our client either by the estate agent or by the landlord.

My client is a painter and decorator. He has a nice little contract with some local estate agents. When one of their clients needs some work doing to a let residential property then — subject to the landlord's ultimate agreement — the estate agent will arrange for our client to provide a quote for the work and like as not subsequently carry it out. Payment will be made to our client either by the estate agent or by the landlord.
The problem is that our client is now obtaining more work in this way than he can cope with by himself and he has started to use a sub-contractor to help him. We believe that he should make these payments under the construction industry scheme but he has been resistant to this idea on the basis that he is not within the scheme himself. We do not...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon