employers

There have been more and more cases coming before the tribunals regarding whether an individual is self-employed, a worker or an employee.  Here are the headlines: Can an individual who is paid a quarterly exclusivity payment be an employee? Yes, as held by the EAT in Exmoor Ales v Herriot. The claimant, in this case, worked for the brewery for 27 years providing accountancy services in partnership with her husband.  From 2011 onwards, she received quarterly payments from the brewery. She later brought claims for unfair dismissal and discrimination.  The brewery argued she was self-employed, paid tax as if self-employed, did employment contracts for other employees but not herself and did not take part in the employee share scheme. Unfortunately, the quarterly payment was held to be an exclusivity payment, she had no right to appoint a substitute and the brewery controlled her work.