The court was asked ‘When does a director and shareholder of a company fall to be treated as an ’employee’ of the company for the purposes of redundancy and insolvency payments from the National Insurance Fund administered by the Department of Employment and Learning?’
Girvan LJ Coghlin LJ and Weatherup J
[2014] NICA 26
Bailii
Northern Ireland
Employment, Insolvency, Taxes – Other
Updated: 16 December 2021; Ref: scu.534050