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The cost of all labour charged (net of travel and subsistence and any VAT charged by the sub contractor).
The cost of all materials supplied (Include VAT if the sub contractor is not VAT registered).
Is the subcontractor verified with HMRC for payment under deduction?
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
20 May 2024
£235 billion of cash is sitting in low interest bank accounts with rates of under 1%, according to the Bank of England.
17 May 2024
Research carried out by the Institute of Directors (IoD) has revealed that business leaders' infrastructure priorities have 'shifted' compared with the situation at the start of the current parliamentary term.
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget