MINISTER OF LABOUR v. TYNE TUGS, LTD.
[1968] 1 Lloyd's Rep. 1
QUEEN'S BENCH DIVISION(DIVISIONAL COURT)
Before Lord Parker of Waddington, C.J., Lord Justice Salmon and Mr. Justice Widgery
Selective Employment Payments Act, 1966 - Refunds - Whether employers' registered office and two branch offices were separate entities - Whether employment of tugmen carried out at registered office or branch office.