Contractor responsibilities

Commentary – Royse on Construction Industry Scheme 10.4

Deduction-exempt proportion

Commentary – Royse on Construction Industry Scheme 10.2

Definition

Commentary – Royse on Construction Industry Scheme 10.3

Evidence of direct cost

Commentary – Royse on Construction Industry Scheme 10.3Royse on Construction Industry Scheme 10.4

Exclusion from tax calculation

Commentary – Royse on Construction Industry Scheme 10.1

Gross payment status

Commentary – Royse on Construction Industry Scheme 10.2

Incorrect deductions

Commentary – Royse on Construction Industry Scheme 10.6

Inflating the cost of

Commentary – Royse on Construction Industry Scheme 10.3

Mixture of net-paid and gross-paid work

Commentary – Royse on Construction Industry Scheme 10.2

Net-paid subcontractors

Commentary – Royse on Construction Industry Scheme 10.2

No recognition of

Commentary – Royse on Construction Industry Scheme 10.6

Plant hire, cost of

Commentary – Royse on Construction Industry Scheme 10.5

Policing

Commentary – Royse on Construction Industry Scheme 10.4

Professional services

Commentary – Royse on Construction Industry Scheme 10.2

Scaffolding

Commentary – Royse on Construction Industry Scheme 10.5

Test cases

Commentary – Royse on Construction Industry Scheme 10.7 ; Royse on Construction Industry Scheme 16.4.8