Alison Cohen v Sixmen Limited (in voluntary liquidation) and 1 other — 2026

Alison Cohen claimed redundancy pay and holiday pay from Sixmen Limited, of which she was the sole director and 100% shareholder. The Tribunal determined the preliminary issue of whether she was an employee within section 230 of the Employment Rights Act 1996 and held that she was not an employee at the material time.

The Tribunal found that Ms Cohen had no written employment contract and had not established the terms of an implied contract, defined contractual hours, a distinct employee role, a requirement for personal performance, or mutual obligations to provide and perform work. She controlled how, when and where she worked, was not supervised or managed, and exercised sole financial control. Her remuneration was set at a director's tax-efficient level, could be delayed or varied according to the company's finances, fell below the national minimum wage, and had previously been supplemented by dividends.

Applying the employment-status principles in Ready Mixed Concrete, Autoclenz and Secretary of State v Neufeld and Howe, the Tribunal considered the relationship as a whole. It found that any employee status had ceased, at the latest, when the shop closed in November 2023; thereafter Ms Cohen had no regular working pattern, retained full financial autonomy, and Sixmen Limited was not obliged to provide her with work or pay her for minimum hours. The redundancy pay and holiday pay claims were therefore dismissed, and no monetary award was recorded.