Travel expenses and agency workers

Employment agency Reed has lost its appeal against a tax assessment for £158m in respect of its expenses scheme for ‘employed temps’.

The case concerned the tax treatment of temporary workers’ travel expenses. Expenses could be paid tax free to temps in respect of travel costs to locations other than their normal place of work. Under the temp contracts with Reed, their ‘normal’ work location was specified. When the temps were assigned to other workplaces, they were paid travel expenses tax free.

However, HMRC challenged whether these other places of work were temporary. If the payments were in respect of the temps travelling to their normal place of work, it was taxable as employee earnings…

Click on the link below to read the rest of the Gateley briefing.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from Gateley Plc

View more briefings from Gateley Plc

Analysis from The Lawyer

View more analysis from The Lawyer


111 Edmund Street
B3 2HJ

Turnover (£m): 71.70
No. of lawyers: 406