Update guidance for expenses taxed as income

Why is this change being made?

One recent example from Slack has called more attention to a recurring theme with some team members who are submitting expenses as contractors - which is that their expenses are taxed as income and can sometimes be a hefty charge. This was first brought to my attention with the visiting grant, where some contracted team members were paying for hotel blocks and event activities for enormous groups, which adds a lot to their income statement.

Author Checklist

• Provided a concise title for this Merge Request (MR)
• Added a description to this MR explaining the reasons for the proposed change, per say why, not just what
  • Copy/paste the Slack conversation to document it for later, or upload screenshots. Verify that no confidential data is added.
• Assign reviewers for this MR to the correct Directly Responsible Individual/s (DRI)
  • If the DRI for the page/s being updated isn’t immediately clear, then assign it to one of the people listed in the Maintained by section on the page being edited
  • If your manager does not have merge rights, please ask someone to merge it AFTER it has been approved by your manager in #mr-buddies
• If the changes affect team members, or warrant an announcement in another way, please consider posting an update in #whats-happening-at-gitlab linking to this MR
  • If this is a change that directly impacts the majority of global team members, it should be a candidate for #company-fyi. Please work with internal communications and check the handbook for examples.

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