Commentary

D1.503C Staffing costs

Corporate tax
Corporate tax | Commentary

D1.503C Staffing costs

Corporate tax | Commentary

D1.503C Staffing costs

Staffing costs are the earnings (other than benefits in kind), secondary Class 1 NICs and pension contributions paid to, or in respect of, directors or employees directly and actively engaged in the relevant land remediation (see D1.503B)1.

Where a director or employee is only partly engaged in the remediation work, an appropriate proportion of his costs is allowable, except that if the time he spends on remediation work is less than 20% of his total working time, no allowance is made, and if the time he spends is more than 80% of his total working time,

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