Just for clarity. The worker bought the supplied and was told he could add 20% mark up when billing. Also worth noting it says ‘if you provide’ so not necessarily a requirement. Most contractors like you to use their trade accounts, but sometimes you might not be near a supplier. “If you provide your own materials …, you will be entitled to up to 20% trade mark-up (pre-VAT) on such materials provided [their] cost … is at least £3,000 (pre-VAT) [and otherwise] up to 12.5% ...” The worker didn’t bill the customer directly. He billed the company, who then billed the customer. “... you shall be paid a fee in respect of the Services equal to 50% of the cost charged by the Company to the client in relation to labour content only, provided that the Company shall have received clear funds from the client ...” The hearing wasn’t to determine wether anyone was being ripped off, or if Rod was a bit of a geezer. It was to establish the status of the worker, ie was he a subby or should he receive the perks of an employee, such as pension, holiday and sick pay.