Patrick Green and Elizabeth Humphreys appear in Levy test case in the Court of Appeal
Beacon Roofing Ltd v Construction Industry Training Board
Patrick Green and Elizabeth Humphreys appeared in a test case in the Court of Appeal, representing the Respondent to the appeal, the Construction Industry Training Board.
The case concerned what was meant by the purpose of a contract under which labour-only operatives were supplied by an intermediary (who also offered payroll services) to the Appellant, Beacon Roofing.
Article 2(1)(h) of the Industrial Training Levy (Construction Industry Training Board) Order 2009 provides that any agreement or arrangement (other than contracts of service or contracts of apprenticeship) between an employer and any other person, the purpose of which is wholly or mainly the provision of services (not including professional services) of such a person or any other person to the employer in his trade or business shall be regarded as a labour-only agreement falling (subject to other conditions) within scope of the levy.