0 present participle of gross
1 to earn a particular amount of money before tax is paid or costs are taken away:
The difficulty is then in grossing up to the whole hospital cost changes, and our figures probably represent upper estimates.
The principle of grossing-up is incomprehensible to most laymen.
The basic principle of the tax is that a gift includes the tax upon it in so far as the grossing up provisions are concerned.
There is something quite extraordinary in the grossing-up provision.
Grossing that up, in the total for this country we have £37 million from boarding schools.
Some mention has been made of grossing up.
Grossing that figure for inflation since then, the price per barrel would be about $25—probably $3 or $4 below the present price.
If, on the other hand, it is paid by the transferor—again, discharging the whole liability by himself—then the grossing-up provisions do apply.