In Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) the FTT dismissed the appellant’s appeal finding that it was liable to account for employers’ NICs under the so-called ‘host employer’ provisions in the Social Security (Categorisation of Earners) Regulations SI 1978/1689 Sch 3 para 9.
The appellant Bilfinger UK supplied services to a North Sea oil platform operator using its own employees. The arrangement was subsequently modified to an offshore employment model with the aim of avoiding employers’ NICs. This involved the core team of Bilfinger UK employees being transferred to a Guernsey company Bilfinger Guernsey and Bilfinger Guernsey supplying the labour to Bilfinger UK. That core team worked on the oil platforms under Bilfinger UK’s direction as part of fulfilling Bilfinger UK’s contract with the oil platform operator. The issue before the FTT was whether The Social Security...
