Note: If the surcharge is already paid do not cancel it. But, give credit for the payment in the contract settlement. Likewise, give credit for any interest charged on the surcharge which has been paid
2.
If surcharge has been imposed on duties of which only part are subject to tax geared penalties, then provided the surcharge is unpaid
Include in the contract settlement that part of the surcharge that relates to non-culpable duties (and culpable duties on which tax geared penalties are not imposed). For example, surcharge of £600 is unpaid of which £400 relates to duties on which tax geared penalties are imposed. Include £200 surcharge as part of the liabilities in the contract settlement
Giroflex 353 chairs by Paolo Fancelli for Flokk
Dezeen Showroom: Swiss industrial designer Paolo Fancelli has designed the Giroflex 353 family of matching office chairs for Flokk-owned brand Giroflex.
The Giroflex 353 range includes a Swivel, Conference and Visitor s version, allowing one cohesive design language to extend across every room in the workplace.
The Conference version of the Giroflex 353 is ideal for meetings
The Swivel version is a desk chair that can be fine-tuned to the needs of the occupant, with Giroflex s Automatic Move mechanism helping to optimise back pressure based on body weight.
It has a five-arm base with castors and can incorporate an optional headrest or clothes hanger.