JS v Secretary of State for Work and Pensions (CA): [2019] UKUT 239 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 30 July 2019 .
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Judicial Summary
Article 1(b) of Regulation (EC) 883/2004 defines ‘activity as a self-employed person’ by reference to domestic social security legislation. The relevant legislation is section 2(1)(b) of the Social Security Contributions and Benefits Act 1992. In applying that definition, it is not necessary for the claimant to satisfy the minimum threshold for payment of national insurance contributions.