TRAVEL EXPENSES IN REED CONTRACTS

摘要

HMRC's challenge to umbrella companies with salary sacrifice schemes was resting for some time on the outcome of its case against Reed Employment plc, which the Court of Appeal decided in HMRC's favour on 28 July 2015 ([2015] EWCA Civ 805). However, the victory offers little assistance to HMRC in its wider campaign against umbrella arrangements, as it turned in the final analysis solely on the detail of how Reed had set up its employment contracts for the temporary workers.