More on penalties - CIS this time! by Simon Sweetman
Our theme of the month, enquiries and penalties seems to be heavily weighted towards the penalty side, and no wonder, with new penalties commencing in just over a month, more on the statute book awaiting commencement, and yet more under consultation. Can one have too much of a good thing, Simon Sweetman wonders?
HMRC have produced a new document about changes to the penalty regime for the Construction Industry Scheme (CIS - Modernising Penalties and Payments – February 2009).