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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.
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The number of empty shops in the UK has continued to rise as retailers struggle with the impact of the coronavirus (COVID-19) pandemic, according to the latest figures from the British Retail Consortium (BRC).
02 Aug 2021
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