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Mark Wilkinson Furniture Ltd v Construction Industry Training Board, Court of Appeal - Administrative Court, January 12, 2000, [2000] EWHC Admin 280

12




CO/1318/00


IN THE HIGH COURT OF JUSTICE
QUEEN'S BENCH DIVISION
ON APPEAL FROM THE EMPLOYMENT TRIBUNAL

B e f o r e

THE HON MR JUSTICE NEWMAN


BETWEEN

MARK WILKINSON FURNITURE LIMITED
Appellant

and


CONSTRUCTION INDUSTRY TRAINING BOARD
Respondent

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D W Mayall instructed by Rosenblatt, Solicitors for the Appellant

Mark Shaw instructed by CMS Cameron McKenna, Solicitors for the Respondent

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(Transcript of the Handed Down Judgment of
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Judgment
As Approved by the Court
Crown Copyright ©



Mr Justice Newman 1. The appellant company, Mark Wilkinson Furniture Limited, are very well known as designers, manufacturers and installers of fitted units for kitchens and bathrooms. The company regards its activities as being in the area of the design and manufacture of furniture. Its business activity is predominantly, but not exclusively, the manufacture of fitted units for bathrooms and kitchens and the company installs the fitted units. There is no doubt that the company is regarded as a furniture maker. It has the Guild Mark of the Worshipful Company of Furniture Makers of the City of London. It belongs to the British Furniture Manufacturing Association. Its brochure puts emphasis on the originality of its design of furniture. Notwithstanding such private and public perceptions of its activities, the respondent Board concluded that the activities of the company were such as made it liable for assessment to levy under the Industrial Training Levy (Construction Board) Order l999, Statutory instrument (S.I) No 159. In short, the Board concluded that the company's activities fell within the scope of the construction industry as defined in the relevant sub...
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