TC09663 - [2025] UKFTT 01250 (TC)

The Appellant was incorporated on 30 October 2007. The Appellant provides specialist search detection services for its end-clients at venues and events. The searches are primarily aimed at detecting explosives, firearms, pyrotechnics and narcotics. Under the contracts between the Appellant and its end-clients, the Appellant agreed to provide teams of search-dog operatives, and their dogs. In return, the fee paid to the Appellant was calculated based on the number of search-dog operatives and dogs provided, and the number of hours that they worked. The Appellant’s business model incorporates these dog-handlers as integral components of the security services it delivers to its clientele.