14 August 2015
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.
