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G Oziegbe (TC3733)
The taxpayer supplied security guards to building construction sites.
HMRC accepted the guards were not employees of the taxpayer, but said they were agency workers (ITEPA 2003, s 44), meaning the taxpayer should have deducted PAYE and National Insurance on their earnings.
The taxpayer appealed, arguing the workers should be treated as self-employed.
The First-tier Tribunal said the taxpayer would have to exercise control over the way the workers performed their duties to satisfy s 44.
The judge accepted the taxpayer’s assertion that he was never on site with the workers and, because they were qualified security guards, they would have been working as appropriate. He therefore did not have control of them or right of control.
The tribunal concluded that the control element of the agency worker provisions was not satisfied.
The taxpayer’s appeal was allowed.
