Massey v Crown Life Insurance Co
[1978] 2 All ER 576(Judgment by: Eveleigh LJ)
Between: Massey
And: Crown Life Insurance Co
Judges:
Lord Denning MR
Lawton LJ
Eveleigh LJ
Subject References:
EMPLOYMENT
UNFAIR DISMISSAL
CONTRACT OF SERVICE
Excluded classes of employment
Employment under contract for services
Employer and manager agreeing for tax purposes that manager to be self-employed in the future
Inland Revenue accepting arrangement
Manager operating under firm name rather than own name
Manager continuing to perform same duties as before
Manager dismissed and bringing claim for unfair dismissal
Whether manager an individual who has entered into or worked under a contract of employment
Whether manager an 'employee'
MASTER AND SERVANT
Distinction between contract of service and contract for services
Declaration of parties
Intention of employer and manager to change manager's status to self-employed for the purposes
Genuine agreement with explicit terms
Whether parties' agreement conclusive in determining status of manager
Legislative References:
Trade Union and Labour Relations Act 1974 - s 30(1) Sch 1, para 4(1)
Case References:
Alexander v Rayson - [1936] 1 KB 169; [1935] All ER Rep 185; 105 LJKB 148; 154 LT 205, CA
Construction Industry Training Board v Labour Force Ltd - [1970] 3 All ER 220; 5 ITR 290, DC; Digest (Cont Vol C) 685, 226a
Davis v New England College of Arundel - [1977] ICR 6, EAT
Ferguson v John Dawson & Partners (Contractors) Ltd - [1976] 3 All ER 817; [1976] 1 WLR 1213; [1976] 2 Lloyd's Rep 669, CA
Global Plant Ltd v Secretary of State for Social Services - [1971] 3 All ER 385; [1972] 1 QB 139; [1971] 3 WLR 269; Digest (Cont Vol D) 707, 6c
Graham (Maurice) Ltd v Brunswick - (1974) 16 KIR 158, DC
Inland Revenue Comrs v Duke of Westminster - [1936] AC 1; [1935] All ER Rep 259; 104 LJKB 383; 153 LT 223; sub nom Westminster (Duke) v Inland Revenue Comrs 19 Tax Cas 490, HL; 28(1) Digest (Reissue) 507, 1845
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance - [1968] 1 All ER 433; [1968] 2 QB 497; [1968] 2 WLR 775; Digest (Cont Vol C) 722, 6b
Stevenson Jordon and Harrison Ltd v MacDonald and Evans - [1952] 1 TLR 101; 69 RPC 10, CA; 28(2) Digest (Reissue) 1086, 906
Challinor v Taylor - [1972] ICR 129; 116 Sol Jo 141
Comrs of Customs and Excise v Pools Finance (1937) Ltd - [1952] 1 All ER 775, CA
Evenden v Guildford City Association Football Club Ltd - [1975] 3 All ER 269; [1975] QB 917, CA
Hammett v Livingstone Control Ltd - (1970) 5 ITR 136
Market Investigations Ltd v Minister of Social Security - [1968] 3 All ER 732; [1969] 2 QB 173
Morren v Swinton and Pendlebury Borough Council - [1965] 2 All ER 349; [1965] 1 WLR 576, DC
Napier v National Business Agency Ltd - [1951] 2 All ER 264; 44 R & IT 413, CA
Watling v William Bird & Son Contractors Ltd - (1976) 11 ITR 70
Judgment date: 4 November 1977
Judgment by:
Eveleigh LJ
I agree with both judgments and have nothing to add.
Appeal dismissed. Leave to appeal to the House of Lords refused.
Solicitors: Rosling, King, Aylett & Co (for the appellant); Coward Chance (for the respondents).