Bricklayers Messrs Glass and Horner had worked together as a team for forty years and called themselves "Jimel Brickwork". They used the same accountant, provided their own tools, their own public liability insurance and used the Inland Revenue's CIRS(4) card system which confirmed their self-employed status. After 2 1/2 years of working for David Wilson Homes (DW), they claimed that they were "workers" under the Working Time Regulations [1] and so entitled to holiday pay.