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 51²è¹Ý Act 1992. In applying that definition, it is not necessary for the claimant to satisfy the minimum threshold for payment of national insurance contributions.