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England and Wales decisions
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The tribunal dismissed ITS Plant-Tech’s VAT appeal, finding the payroll companies provided payroll administration only and not taxable labour supply.
The Tribunal held that PGMOL’s match engagements with National Group referees were contracts for services, not employment, so the PAYE and NIC appeals succeeded.
WGENS is a host employer under the Host Employer Provision of the 1978 Regulations because WGOS employees' personal service was made available to and rendered for the purposes of WGENS's business; the statutory criteria are met and WGENS is liable for NICs.
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The tribunal dismissed a doctor’s appeal against closure notices and deliberate-behaviour penalties, holding his NHS travel and subsistence claims were not deductible.
Morgan v Morgan & Ors [2026] EWHC 384 (Ch) (26 February 2026)
The court upheld a section 994 unfair prejudice petition, finding Richard Morgan had been excluded from management and that his and Julie’s loans were repayable on demand.
The court found that Richard Morgan was unfairly excluded from a family farming company, ordered loan repayment and a buy-out, and dismissed Jane Morgan’s counterclaim.
Claimant failed to prove two years' employment and authenticity of contract, so redundancy and notice pay claims dismissed. Evidence supported entitlement to unpaid wages for August 2024 as a worker.
Source excerpt
WGENS was properly treated as the host employer under the Host Employer Provision because WGOS employees’ personal service was made available to and rendered for the purposes of WGENS’ business. The arrangements were designed to avoid NICs liability, but the statutory conditions for the HEP were met. The provision does not require exclusivity or a secondment, and WGENS exercised sufficient control and direction over the employees. The appeal is dismissed.
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Alger v Clayton Bowmore Group Holdings PLC [2026] EWHC 19 (KB) (07 January 2026)
The High Court held that Eric Alger was directly recruited by Clayton Bowmore as a labour-only bricklayer on a 1988 refurbishment project.
The Upper Tribunal refused BRL permission to appeal on Ground 3 in an IR35 dispute about Bryan Robson’s Manchester United ambassador agreement.
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