Employment – 'Worker'. The Secretary of State for Business, Innovation and Skills appealed to the Employment Appeal Tribunal against a finding of the employment tribunal that the claimant had been an employee of an insolvent company, for which she had been the sole-owner, prior to it becoming insolvent and therefore entitled to a redundancy payment pursuant to s 166 of the Employment Rights Act 1996. The Employment Appeal Tribunal held that, despite the claimant not having enforced her contractual right to the payment of a salary in the two years prior to insolvency, the tribunal had been entitled, on the facts, to find that the claimant had been an employee at the material time.