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In Pimlico Plumbers Limited and another v Smith [2018], the Supreme Court unanimously agreed that an Employment Tribunal was entitled to find that Gary Smith was a worker under section 203(1) of the Employment Rights Act 1996, rather than a self-employed contractor.

George Osborne, the Chancellor of the Exchequer, announced the introduction of a new contract of employment, known as an ‘owner-employee’ contract, at the Conservative Party conference this week. Statutory rights Essentially, workers would be given shares valued between £2,000 and £50,000, which would be exempt from capital gains tax, as long as they forfeited certain statutory … Continued