SECRETARY OF STATE FOR EMPLOYMENT AND PRODUCTIVITY v. VIC HALLAM LTD.

Abstract

November 26, 1969 Revenue — Selective employment tax — Premium — Manufacturers of prefabricated buildings — “Establishment” — Sites for erection of buildings — Evidence restricted to one test site — Varying numbers of workers some employed ad hoc — Two year period — Hut used for discussion and study of plans — Overall control with manufacturers — Whether employment on sites “in, or carried out from, an establishment” — Whether sites separate establishments — Selective Employment Payments Act, 1966 (c. 32), s. l(2)(a).

Citation

of, P., Willis, J. and Bridge, J. (1970), "SECRETARY OF STATE FOR EMPLOYMENT AND PRODUCTIVITY v. VIC HALLAM LTD.", Managerial Law, Vol. 8 No. 1, pp. 623-628. https://doi.org/10.1108/eb021805