In Weight Watchers (UK) Ltd v HMRC (and related appeals) (Upper Tribunal – 7 November) a company (W) marketed a ‘weight loss’ programme. Customers were asked to attend weekly meetings where they were weighed. W paid women to lead these meetings but failed to account for PAYE or NIC on the amounts it paid to the women to do so. HMRC issued determinations under Income Tax (PAYE) Regulations 2003 SI 2003/2682 reg 80 for 2001/02 to 2006/07 inclusive. W appealed contending that the women should be treated as self-employed (and that two of the determinations were invalid). The First-tier Tribunal reviewed the evidence in detail rejected these contentions and dismissed the appeal holding that the determinations were valid and that the women were employees of W. The Upper Tribunal upheld this decision.
Why it matters: The Upper...
