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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

Browne Jacobson—Vicky Tomlinson

Browne Jacobson—Vicky Tomlinson

Browne Jacobson appoints Vicky Tomlinson as Head of Independent Health and Care

DWF—five appointments

DWF—five appointments

DWF further strengthens major injury and casualty offering with new partner and four directors from DAC Beachcroft

Switalskis—Laura Ornsby

Switalskis—Laura Ornsby

Switalskis strengthens Grimsby child care team

NEWS
The Supreme Court has settled a long-running dispute over part-time workers: unfavourable treatment need be a significant or effective cause, not the sole cause
Arbitration may be private, but its confidentiality is no impenetrable shield. Writing in NLJ this week, James Glaysher of Kingsley Napley examines when courts will permit arbitral material to surface in open litigation
The Financial Reporting Council’s revised Audit Enforcement Procedure will alter the balance of power in corporate investigations
A telecoms operator may be able to hold over under the Landlord and Tenant Act 1954, yet still be unable to secure a renewal: an outcome described as a legal ‘paradox’

Safety fears do not automatically justify shutting an interested person out of a statutory will application

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