(1)Reed Employment Plc (2)Reed Employment Staffing Services Limited (3)Reed Health Limited (4)Reed Learning Plc (5)Reed Learning Staffing Services Limited (6)Reed Managed Services Limited (7)Reed Payroll Management Limited (8)Reed Personnel Services Limited (9)Reed Staffing Services Limited (10)RPS Payroll Management Limited (11)RPS Staffing Services Limited v Commissioners for Her Majesty's Revenue and Customs
Decision date: 15 December 2010
Neutral citation: [2010] UKFTT 596 (TC)
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI summary not yet added.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision. No clear ratio decidendi summary is currently available.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding. No clear obiter dicta summary is currently available.