Sir, The word 'subcontractor' should now be removed from the English language.
When I first came into the roofing trade in 1975, subcontractors were subject to 33 per cent deductions and, if HM Revenue & Customs is insistent upon clawing back 'lost revenue', returning to this form of taxation would seem to be a solution.
Ten per cent of the deductions could be immediately apportioned to National Insurance contribution and the remaining 23 per cent would then be subject to standard accountancy principles to judge the level of tax due ? surely this is better than the CIS?
Small businesses such as mine would be able to cope with the irregular requirements of contracting.
To be told how to 'employ' people is unacceptable.
MD Ford, by email