Mr Neufeld made a claim against the Secretary of State for redundancy payment under Employment Rights Act 1996 s.182 [1] when A&N became insolvent. Mr Neufield had an oral contract of employment as a salesman. However he was also a director of A&N and had a 90% shareholding in the company. The employment tribunal concluded that he was not an employee, and the SofS had therefore been correct to refuse a payment. Mr Neufield appealed and has won.