HMRC v Professional Game Match Officials Ltd

In HMRC v Professional Game Match Officials Ltd [2021] EWCA Civ 1370 (17 September 2021) the Court of Appeal held that the First-tier Tribunal (FTT) and the Upper Tribunal (UT) had each erred in law in their approaches to the question of mutuality of obligation in individual contracts between the taxpayer company (PGMOL) and referees and the FTT erred in law in its approach to the question of control in the individual contracts. The Court of Appeal therefore remitted the appeal back to the FTT.

PGMOL engaged referees to officiate at football matches primarily in Leagues 1 and 2 of the Football League the Championship and the FA Cup. These individuals were referred to as national group referees (NRGs) and undertook refereeing duties in their spare time alongside other full-time employment. HMRC issued determinations and decisions relating to income tax deductible under PAYE and employer’s National Insurance...