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14 August 2015
Issue: 7665 / Categories: Case law , Law digest , In Court
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Income tax

Reed Employment plc and others v Revenue and Customs Commissioners [2015] EWCA Civ 805, [2015] All ER (D) 322 (Jul)

The Court of Appeal, Civil Division, in dismissing an appeal by the taxpayer employment agency, held that the First-tier Tribunal (Tax Chamber) and the Upper Tribunal (Tax and Chancery Chamber) had been correct in finding that payments made pursuant to two sets of arrangements with employees relating to travel expenses had been taxable earnings in the hands of the employees and hence liable for PAYE and national insurance contributions.

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MOVERS & SHAKERS

HFW—Nelson Wang

HFW—Nelson Wang

HFW strengthens global insurance practice and Greater China offering with London Partner hire

Burges Salmon—David McEwing

Burges Salmon—David McEwing

Burges Salmon boosts Energy and Utilities practice with appointment of David McEwing

Browne Jacobson—Alexander Studholme

Browne Jacobson—Alexander Studholme

Browne Jacobson adds international construction arbitration partner in London push

NEWS
A former senior judge has warned peers against scrapping juries for fraud and financial crimes, ahead of the Courts and Tribunals Bill’s second reading in the House of Lords this week
Civil practitioners face changes spanning debt recovery, workplace harassment and possession claims, alongside guidance on insolvency challenges and children proceedings

Finding matrimonial wealth is as challenging as dividing it, as family disputes draw practitioners into asset tracing, offshore structures and insolvency

Agreement between opponents offers no guarantee that a court will approve a retrospective increase to a costs budget
Climate change belongs on every lawyer’s agenda, with risks extending far beyond environmental practice into commercial advice, litigation and access to justice
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