Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer)
Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer) [2026] UKFTT 1607 (TC) (12 January 2026)
The Tribunal held that Wood Group Engineering (North Sea) Ltd was a host employer under the 1978 Regulations and dismissed its appeal against secondary NICs.
- National insurance contributions
- Host employer provisions
- Employment status
- Anti-avoidance
- Offshore employment arrangements
- National-insurance-contributions