Policy News Journal - 2013-14

live up to its rhetoric of being tough on corruption, both the Government and industry must do more to show proof of progress."

More than half of the survey's respondents thought that the Government was not doing enough to prevent and tackle corruption, while 50% felt the same about the UK construction industry. Respondents highlighted the lack of prosecutions brought in respect of offences under the Bribery Act to date as a particular area of concern. The Bribery Act came into force in July 2011 and, broadly speaking, states that companies with a presence in the UK can face prosecution for bribery or failing to prevent bribery regardless of where the alleged activity has taken place. A company can also be responsible for bribery carried out by its employees or third-party agents without its knowledge or consent, unless the company can show that they have 'adequate procedures' designed to prevent bribery in place.

Construction Industry Training Board (CITB) Levy deductions

6 March 2014

HMRC published a news item at the end of January advising customers about a proposed change in practice from 6 April 2014 regarding the CITB levy on employers or contractors. The construction industry expressed some concerns and as a result HMRC has reviewed and revised their advice.

Construction Industry Scheme (CIS)

We can confirm that the CIS applies only to payments made under construction contracts. Where contractually agreed deductions such as insurance charges, amounts equal to the ‘CITB levy’ or any other training costs are deducted before payment then CIS is only operated on the amount paid after any deduction for materials and VAT

VAT

We can confirm that where the parties have contractually agreed to an amount equating to the ‘CITB levy’ being passed on to the subcontractor, the subcontractor’s supply for VAT purposes is reduced by the equivalent amount of the ‘CITB levy’ deduction.

Further information about the CITB levy is available on HMRC’s website .

Digital by Default

THE DEPARTMENT FOR EDUCATION MAKING GOV.UK HOME

23 April 2013

Following hot on the heels of the DWP, the Department for Education has now begun its move to a new web home on the GOV.UK website.

Information for professionals working in schools or children’s services will remain on the Department for Education website at www.education.gov.uk for now, but will be moved over to GOV.UK by the end of the year.

CIPP Policy News Journal

16/04/2014, Page 67 of 519

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