Nesbitt & anor. v Secretary of State for Trade and Industry - directors and majority shareholders can still be employees - EAT 10.8.07
Mr & Mrs Nesbitt set up a company, APAC. Between them they held 99% of the shares and were Board members. They also had contracts of employment, specific roles, and received set salaries through PAYE. When APAC went into liquidation they claimed redundancy payments from the Insolvency Service. The claims were rejected and an employment tribunal agreed with that decision. It held that they were not entitled to payments because they were not "employees". The Nesbitts appealed to the EAT.