Upper Tribunal (Tax and Chancery Chamber).

Briggs J.

Decision released 14 October 2011.

Income tax – PAYE – National Insurance contributions – Employment status of leaders conducting Weight Watchers meetings – Contractual relationship – Criteria of substitution, control and mutual of obligation – Whether relationship between company and leaders of meetings characteristic of contract of service – Income Tax (Pay as You Earn) Regulations 2003, reg. 80 – Social Security Contributions (Transfer of Functions, etc.) Act 1999, s. 8.

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