Weight Watchers (UK) Ltd and others v The Commissioners for HM Revenue and Customs: [2011] UKUT 433 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 25 October 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
25 October 2011

Read the full decision in Weight Watchers (UK) Ltd and OTHERS v The Commissioners for HM Revenue and Customs: [2011] 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.

Published 1 December 2016