NICs and hired and recharged labour
31. Applying the same reasons I have given for allowing wages and salaries as a cost to be deducted from profits, two further costs claimed by Design & Display may also be deducted: national insurance contributions paid in respect of the wages and the cost of hired and recharged labour.
- Introduction
- The relevant principles governing the discount of overheads
- Outstanding issues
- Wages and salaries
- NICs and hired and recharged labour
- Directors’ NICs
- Dividends to directors other than Mr and Mrs Lloyd
- Net profit/loss on the infringing business
- Costs excluding the appeal
- Costs of the Appeal
- Permission to appeal