Contract suggested employment

The claimant Mr R was a skilled carpenter who started working for a company in 2010 on a self-employed basis receiving payment under deduction of tax through the construction industry scheme (CIS). 

In 2018 the company reviewed its arrangements and sought to engage Mr R under an employment contract. For most of the time following that change he was on sick leave and he later resigned. He appealed to an employment tribunal saying that he had been an employee throughout the period of engagement and not just from 2018. 

The employment tribunal stated that in 2010 both parties had agreed Mr R was to be engaged through the construction industry scheme and dismissed the appeal. 

Mr R appealed to the Employment Appeal Tribunal. Here the judge said the employment tribunal had erred in finding in a working relationship which had numerous indicators of employment status...