Reed Employment Plc and Others v Revenue and Customs: FTTTx 6 Jan 2012
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 … Continue reading Reed Employment Plc and Others v Revenue and Customs: FTTTx 6 Jan 2012