Weight Watchers (UK) Ltd is the umbrella company for the series of weekly Weight Watchers meetings held in the UK.
The company pays its leaders to host the weekly meetings but considers them to be self employed for tax purposes. HMRC issued determinations under regulation 80 of the Income Tax (PAYE) Regulations 2003 for the years 2001/02 to 2006/07 on the basis that Weight Watchers was the employer of the leaders. The company appealed.
The First-tier Tribunal found that a contractual relationship existed between Weight Watchers and the leaders both in respect of the leader personally taking a Weight Watchers meeting and selling branded products.
The tribunal noted that the leader did not have ‘unfettered discretion’ as the time date and place of meetings or on how to run the meeting.
Overall it found that Weight Watchers exercised considerable control over...
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