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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

NLJ Career Profile: Ken Fowlie, Stowe Family Law

NLJ Career Profile: Ken Fowlie, Stowe Family Law

Ken Fowlie, chairman of Stowe Family Law, reflects on more than 30 years in legal services after ‘falling into law’

Gardner Leader—Michelle Morgan & Catherine Morris

Gardner Leader—Michelle Morgan & Catherine Morris

Regional law firm expands employment team with partner and senior associate hires

Freeths—Carly Harwood & Tom Newton

Freeths—Carly Harwood & Tom Newton

Nottinghamtrusts, estates and tax team welcomes two senior associates

NEWS
Children can claim for ‘lost years’ damages in personal injury cases, the Supreme Court has held in a landmark judgment
Holiday lets may promise easy returns, but restrictive covenants can swiftly scupper plans. Writing in NLJ this week, Andrew Francis of Serle Court recounts how covenants limiting use to a ‘private dwelling house’ or ‘private residence’ have repeatedly defeated short-term letting schemes
Artificial intelligence (AI) is already embedded in the civil courts, but regulation lags behind practice. Writing in NLJ this week, Ben Roe of Baker McKenzie charts a landscape where AI assists with transcription, case management and document handling, yet raises acute concerns over evidence, advocacy and even judgment-writing
The cab-rank rule remains a bulwark of the rule of law, yet lawyers are increasingly judged by their clients’ causes. Writing in NLJ this week, Ian McDougall, president of the LexisNexis Rule of Law Foundation, warns that conflating representation with endorsement is a ‘clear and present danger’
The Supreme Court has drawn a firm line under branding creativity in regulated markets. In Dairy UK Ltd v Oatly AB, it ruled that Oatly’s ‘post-milk generation’ trade mark unlawfully deployed a protected dairy designation. In NLJ this week, Asima Rana of DWF explains that the court prioritised ‘regulatory clarity over creative branding choices’, holding that ‘designation’ extends beyond product names to marketing slogans
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