Welcome to the BKN Weekly Bulletin, our weekly update to keep members informed of the latest BKN website updates, just to ensure you don't miss anything new! -Scottish Taxes(Posted Friday 26thSeptember 2014) http://tiny.cc/456rmx
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Regarding the article about CIS, my understanding is that you should only deduct plant hire that has been hired in by the subcontractor. If they own the plant you have to include it in the amount subject to deduction. (See CIS 340 Para 3.24)