The property and funds are exchanged, but indemnity may be granted for costs necessarily incurred to the innocent party pursuant to the contract.

In such cases, only actual expenditure or loss of earnings necessarily incurred during the making of a contribution will normally be reimbursed.

In addition to the attendance or financial loss allowance, a member may also claim travelling and subsistence allowances necessarily incurred by him for the purpose of performing an approved duty.

If they are not wholly, exclusively and necessarily incurred they are seen as benefits bestowed by the employer and, as such, should be entered on P11D and be taxable.

The expenses incurred by the college were all incurred necessarily in order properly to provide for these pupils.

"Ensuring that all necessarily incurred child care costs are fully tax deductible."

Travel and accommodation costs necessarily incurred abroad in obtaining temporary travel documents to replace lost or stolen passport.

In the United Kingdom MPs can claim expenses, including the cost of accommodation, "wholly, exclusively and necessarily incurred for the performance of a Member's parliamentary duties".

Only actual expenditure or loss of earnings necessarily incurred during the making of a contribution may be reimbursed.

A sufficient element of damage is shown where expenses are necessarily incurred by the plaintiff in investigating and counteracting the machinations of the defendants.