Other cases that caught our eye: 24 January 2025

Host employer regulation and control test: Odfjell Technology (UK) Ltd v HMRC [2025] UKFTT 28 (TC) (9 January) is the third recent case on the operation of the host employer regulations. These apply (broadly) where somebody is employed by an offshore employer but where his or her personal service is made available to the business of a host (i.e. onshore) employer. As in the other two cases much of the decision is taken up with an examination of the facts which are likely to be only of specialist concern. But all involved with employment matters will find much of interest in the decision because of its close analysis of the control test particularly in the light of the recent Supreme Court decision in HMRC v Professional Game Match Officials Ltd [2024] UKSC 29. Paragraph 42 sums up the FTT’s approach: ‘In our view PGMOL encourages a broad view of...