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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.4 Trading expenses—specific items /Which expenses may be deductible? / B2.429 Employees—payments to employees and agents

B2.429 Employees—payments to employees and agents

Business tax

A number of issues can arise in respect of payments to employees and agents. For example, has the payment been made for the purpose of earning profits, or is it the application of profits already earned? This question might arise in the context of performance related fees.

Deductible payments to employees and agents

The following have

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