.png)
.png)
KEY POINTS
- Weight Watchers lost at First-tier but has appealed.
- Problem of incomplete contractual arrangements.
- Leaders paid assistants to help them: inconsistent with employment?
- Leaders could benefit by selling more product on commission.
The line between employment and self-employment was recently re-examined in Weight Watchers (UK) Ltd and others v HMRC [2010] UKFTT 54.
As expected this case discussed mutuality control and substitution but also contained a cautionary tale about the contractual documentation together with recommendations about the rights of individuals caught in the battle between engagers and HMRC.
Weight Watchers lost before the First-tier Tribunal but has appealed. This article reviews the decision and considers the taxpayer’s chances of success at the next stage.
Who’s who
Each week there are around 6 000 Weight Watchers (WW) meetings in the UK run...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
