The Revenue Court in a landmark decision on Friday ruled that third party security guards employed to Marksman Security Limited are employees and not contract workers and that the company should immediately begin paying over their three per cent National Housing Trust contributions.
Justice David Batts has, however, blocked efforts by NHT to recover $806 million in outstanding contribution.
Justice Batts said NHT took too long to act and it would now be unfair to ask the security company to pay the statutory contributions.
The amount being sought was for the period 2000-2016 and included interest, penalties and surcharge as well as the principal sum of $477 million.
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