First-Tier Tribunal releases decision on NICs Host Employer Provisions

The FTT has released its decision in Wood Group Engineering (North Sea) Limited v HMRC [2025] UKFTT 1607 (TC) regarding the application of the ‘Host Employer Provisions’ for Secondary Class 1 National Insurance Contributions.

This is the fourth time the FTT has considered these provisions in the context of the oil and gas industry recently, and found against the respective taxpayers. Each of the other three cases is now before the Upper Tribunal.

Hui Ling McCarthy KC and Sarah Black acted for the Appellant instructed by Ashurst LLP.

The decision can be found here.