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Sense of proportion

16 April 2013 / Wendy Bradley
Issue: 4398 / Categories: Comment & Analysis , Business

Mistakes by those in the construction industry scheme can be costly despite the new penalty regime

KEY POINTS

  • The purpose of the construction industry scheme.
  • The penalty regime should encourage compliance.
  • The tribunal’s decision in the Bosher case.
  • A comparison of the old and new penalty regimes.
  • Examples of inequitable penalty charges.
  • An improved collection system could help.

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