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The appellant company supplied workers to clients. It treated the workers as self-employed. HMRC opened an enquiry and eventually decided that the workers should be subject to the agency legislation.
They issued notices under regulation 80 of the Income Tax (PAYE) Regulations 2003 and under Social Security Contributions (Transfer of Functions etc) Act 1999 s 8 to the company charging Class 1 National Insurance on the workers’ earnings.
The company appealed. It claimed the s 8 notice was invalid as it did not state the name of every person in respect of whom it was made as required by reg 3 of the Social Security Contributions (Decisions and Appeals) Regulations 1999.
The company therefore did not know to whom the notice applied. No individuals had been served a copy of the notice so...
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