.png)
.png)
Reed Employment v CRC, Court of Appeal, 28 July 2015
Reed Employment operated two schemes Reed travel allowance (RTA) and Reed travel benefit (RTB) to pay travel expenses to employed temporary workers. It claimed that these amounted to salary sacrifice arrangements that allowed the company to pay the workers a smaller salary than would otherwise have been the case together with contractually separate payments made for travel expenses.
HMRC disagreed saying that the travel expense payments were subject to PAYE tax and National Insurance. The company appealed.
The First-tier Tribunal and Upper Tribunal found for HMRC.
Lord Justice Lewison in the Court of Appeal said under both arrangements the employed temp was entitled to be paid the product of the agreed hourly rate and the number of hours. It was clear that this was what the...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
