In Gabriel Oziegbe v HMRC (TC03733 – 18 June 2014) the FTT held that security guards did not fall within the scope of the ‘agency worker’ provisions (ITEPA 2003 s 44).
The issue was whether the taxpayer was liable for PAYE and NIC in respect of the security guards that he provided on building sites. The FTT explained that the ‘agency worker’ provisions apply where the worker is an employee neither of the agency nor of the client to whom he is provided but nevertheless fits into the infrastructure of the client and works under his control.
The appellant was himself a security guard and he engaged other guards when a client had work which he could not perform personally. The evidence suggested that nobody had any control over the way the security guards performed their task. Such workers would go to the building site and be...
