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Decision Number: |
TC 01727 |
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Appellant:
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REED EMPLOYMENT PLC (1)
REED EMPLOYMENT STAFFING SERVICES LIMITED (2)
REED HEALTH LIMITED (3)
REED LEARNING PLC (4)
REED LEARNING STAFFING SERVICES LIMITED (5)
REED MANAGED SERVICES LTD (6)
REED PAYROLL MANAGEMENT LIMITED (7)
REED PERSONNEL SERVICES PLC (8)
REED STAFFING SERVICES LIMITED (9)
RPS PAYROLL MANAGEMENT LIMITED (10)
RPS STAFFING SERVICES LIMITED (11)
RMS STAFFING SERVICES LIMITED (12) |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr John Avery Jones CBE
Colin BISHOPP
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Date Of Decision:
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06/01/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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INCOME TAX —and NATIONAL INSURANCE CONTRIBUTIONS — dispensations
within ITEPA s 65 — allowances for travel and subsistence costs — character of
allowances — found to be Chapter 1 earnings — whether recipients had permanent or
temporary workplaces — permanent — travel costs ordinary commuting expenses and
not deductible — whether allowances within dispensations — no — whether
dispensations could lawfully be granted — no — appeal substantially dismissed |
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Decision(s) to Download:
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TC01727.pdf 
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