Reed Employment Plc and others v The Commissioners for HM Revenue and Customs: SC 3128-3135/07, SC 3184-3192/07, SC 3229-3238/07, TCC-JR/01/2009, TCC-JR/02/2009

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Avery Jones on 15 December 2010.