United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Weightwatchers & Ors v HMRC [2011] UKUT 433 (TCC) (14 October 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B23.html
Cite as: [2011] BTC 1895, [2011] UKUT 433 (TCC), [2012] STC 265, [2011] STI 3270, [2011] UKUT B23 (TCC)

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Weightwatchers & Ors v HMRC [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.

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