The "composite" provider Gabem has returned to the courts to fight for its special tax status for contractors.

Gabem has operated a scheme under which its contractors are paid without the normal level of tax and national insurance deductions. But its CIS5 certificate, which had allowed it do this in the construction sector, was withdrawn by Her Majesty's Revenue and Customs (HMRC) in the summer (Recruiter, 26 July).

At the High Court in July, Gabem lost its case for an injunction to suspend the HMRC ruling. It took its case to the court of the Special Commissioners, which spent six days this month considering it. The verdict of the court is expected in the next few weeks.

Construction accounts for about 60% of Gabem's business. It works with agencies such as AndersElite. Brookson, a rival to Gabem, has recently extended its range of services into construction.