Speed Read: HMRC's recent success in the Weight Watchers case demonstrates the importance of not only ensuring that a contract for services is well drafted, but that it accurately represents the substance of the relationship. The Tribunal looked beyond the words on paper and the intentions of the parties and focussed on the underlying facts. Contracts which seek to give rights, but then fetter them again, will be 'looked through' by a Tribunal. The decision serves as a useful reminder of the circumstances in which personal service is undertaken and to what extent a worker may be controlled, as to the manner in which they perform their duties.
