Income tax

14 August 2015

Issue: 7665 / Categories: Case law , Law digest , In Court

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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Insurance and corporate teams in London announce double partner hire

Fieldfisher—Chris Cartmell

Technology and data practice bolstered by partner hire

South Square—Tony Beswetherick KC

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Income tax

MOVERS & SHAKERS

Weightmans—Nigel Adams & Rehman Noormohamed

Fieldfisher—Chris Cartmell

South Square—Tony Beswetherick KC