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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.5 Contaminated or derelict land remediation expenditure /Qualifying expenditure for land remediation relief / D1.503C Land remediation expenditure—staffing costs

D1.503C Land remediation expenditure—staffing costs

Corporate tax

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.

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E5.607 Corporate members

I7.333A Companies and replacement APR property

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

E6.102K Statutory residence test—the definition of a 'home'