There was a landmark decision on September 23, 2022, in a court case between National Housing Trust (Claimant) and Marksman Limited (Defendant). The Revenue Court ruled that security guards who are engaged by Marksman Limited are employees and not contract workers.

Based on this ruling, you are required to explain in no less than 250 words what are the implications, whether negative or positive for Marksman Limited, the security guards and the tax authority.