SECRETARY OF STATE FOR EMPLOYMENT AND PRODUCTIVITY v. VIC HALLAM LTD. Available to Purchase

November 26, 1969 Revenue — Selective employment tax — Premium — Manufacturers of prefabricated buildings — “Establishment” — Sites for erection of buildings — Evidence restricted to one test site — Varying numbers of workers some employed ad hoc — Two year period — Hut used for discussion and study of plans — Overall control with manufacturers — Whether employment on sites “in, or carried out from, an establishment” — Whether sites separate establishments — Selective Employment Payments Act, 1966 (c. 32), s. l(2)(a).