Internet of Things (IoT) devices under cloud assistance is deployed in different distributed environment. It collects sensed data and outsources the data to remote server and user for sharing. As IoT is used in important fields like healthcare, business and research, the sensed data are sensitive information which needs to be protected. Encryption is usual technique to protect data from adversaries. A fine grained access control is essential for heterogeneous device involved social network. The existing access control policies were defined for predefined identity and role which needs to be changed in dynamic situations. Moreover, all the necessary policies cannot be defined in advance and new policies were demanded for new situational context. To solve these issues, this work design a model which calculate final trust value based on semantic information dynamically referring to ontology. a access control policy is also designed on semantic role of the device. The semantic technology is used for high level reasoning of the context situation