Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 25 October 2011.
Read the full decision in Weight Watchers (UK) Ltd and OTHERS v The Commissioners for HM Revenue and Customs:  UKUT 433 (TCC).
PAYE - National insurance contributions – liability to primary and
secondary Class 1 National Insurance contributions – whether leaders
taking Weight Watchers classes are employed earners, and Weight Watchers
UK Ltd their employer.
Release date: 25 October 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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