Outstanding issues
8. The parties are not agreed as to the effect of the Second Account Judgment on the deduction of certain costs incurred by Design & Display. These are: (1)
- 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