Tyler Security Ltd v Revenue and Customs
Tyler Security Ltd v Revenue and Customs [2025] UKFTT 1250 (TC) (16 October 2025)
The tribunal held that specialist dog-handlers personally provided services to end-clients and were subject to supervision, direction and control, so the Agency Rules applied.
- Agency rules
- Paye regulations
- Income tax (earnings and pensions) act 2003
- Supervision, direction and control
- Employment status
- Agency-workers