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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.
28 Apr 2025
Figures published by HMRC have revealed that Inheritance Tax (IHT) receipts reached a record £8.2 billion in the 2024/25 tax year as a result of rising asset values.
25 Apr 2025
The UK government is taking the right approach to tariff negotiations with the US despite downgrades to the economic outlook, says the British Chambers of Commerce (BCC).