Weight Watchers (UK) Ltd v HM Revenue and Customs

JurisdictionUK Non-devolved
Neutral Citation[2011] UKUT 433 (TCC)
Date2011
Year2011
CourtUpper Tribunal (Tax and Chancery Chamber)
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17 cases
  • Revenue and Customs Commissioners v Professional Game Match Officials Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 September 2021
  • The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
    • Ireland
    • Supreme Court
    • 20 October 2023
    ...of the Upper Tribunal (Briggs J.) in Weight Watchers (UK) Ltd and ors. v. The Commissioner for Her Majesty's Revenue and Customs [2011] UKUT 433 (TCC) (‘ Weight Watchers’) assumed – perhaps an undue – prominence in the analysis of the Commissioner, the High Court and the Court of Appeal in......
  • The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 26 April 2022
    ...Court: see [2011] UKSC 41; [2011] ICR 1157. The nature and content of the test was not in issue. 110 Weight Watchers (UK) Ltd v HMRC [2011] UKUT 433 (TCC); [2012] STC 265 was an appeal by the taxpayer company to the Upper Tribunal (Briggs J) from a decision of the FTT that meeting “leaders”......
  • Karshan (Midlands) Ltd t/a Domino's Pizza v The Revenue Commissioners
    • Ireland
    • Court of Appeal (Ireland)
    • 31 May 2022
    ...law about the mutuality of obligations. The Commissioner, in relying upon [ Weight Watchers (UK) v. Revenue & Customs Commissioners [2011] UKUT 433 (TCC), [2011] All ER (D) 229 (Nov)] did not go against Irish law but rather recognised the necessity to adapt to modern means of engaging work......
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