In person For the v Mr Towl, Consultant — 2020

The tribunal heard a preliminary issue on whether Mr Genadi Marinov was an employee or worker of Mr Leonard Nolan. It found that Mr Marinov had been engaged from 30 January 2017 as a self-employed independent contractor, with no written contract, no employer's liability insurance on the respondent's side, and on the basis that he was registered with HMRC under CIS and had a UTR. The tribunal accepted evidence that he invoiced for work under GM General Building, could work for others, was paid gross, and was responsible for his own tax and National Insurance. It also found that he provided most of his own equipment and vehicle, that the respondent did not directly control how the work was done, and that holiday pay and sick pay were not part of the arrangement.

Applying the Autoclenz approach, together with Ready Mixed Concrete, Nethermere and Tanton, the tribunal held that the claimant was not contractually obliged to perform the work personally and that there was no irreducible minimum of obligation. It treated the contractual factors as pointing to self-employment rather than employee status, including the claimant's long-standing self-employed trading, CIS registration, invoicing practice, work for other businesses, and responsibility for tax, National Insurance and operating costs. The claimant's tax return to 5 April 2018, which recorded turnover of £21,201, allowable expenses of £4,665 and net profit of £16,536, was relied on as consistent with that status.

On that basis, the tribunal dismissed the unfair dismissal and breach of contract claims. It then said it was unable to determine worker status on the available documents for the remaining unlawful deduction from wages and holiday pay issues, although it considered it likely the claimant was carrying out services personally for the respondent in the capacity of client or customer. The tribunal suggested an adjournment for further documents, but the claimant indicated that he wished to withdraw his claims, and the judgment records those claims as dismissed on withdrawal. No monetary award was made.