Peter Davies reviews the impact of the tribunal decision in Weight Watchers on contracts for service
Weight Watchers (UK) Ltd & Others v HMRC (TC367) is a First-Tier Tax Tribunal case. It considered the employment status of thousands of Leaders who host and run weekly meetings for the Weight Watchers (WW) organisation.
They provide advice and support to WW members and sell WW branded or approved products to members. WW had treated the Leaders as self-employed individuals engaged under a contract for services.
As such neither PAYE nor Class 1 National Insurance Contributions (NICs) had been operated/deducted. HMRC challenged the arrangements and issued formal assessments for the years 2001/02 to 2006/07 inclusive for a sum in excess of £23 million. WW appealed along with a number of Leaders contending that they were not employees and had been correctly treated as being self-employed.
The issues
The main...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Peter Davies reviews the impact of the tribunal decision in Weight Watchers on contracts for service
Weight Watchers (UK) Ltd & Others v HMRC (TC367) is a First-Tier Tax Tribunal case. It considered the employment status of thousands of Leaders who host and run weekly meetings for the Weight Watchers (WW) organisation.
They provide advice and support to WW members and sell WW branded or approved products to members. WW had treated the Leaders as self-employed individuals engaged under a contract for services.
As such neither PAYE nor Class 1 National Insurance Contributions (NICs) had been operated/deducted. HMRC challenged the arrangements and issued formal assessments for the years 2001/02 to 2006/07 inclusive for a sum in excess of £23 million. WW appealed along with a number of Leaders contending that they were not employees and had been correctly treated as being self-employed.
The issues
The main...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
