Whether PGMOL should deduct income tax and employer’s National Insurance Contributions from the payments it makes to referees whom it supplies to officiate at football matches.
Held: The revenue’s appeal succeeded
Lady Justice Elisabeth Laing DBE
[2021] EWCA Civ 1370
Bailii, Judiciary
England and Wales
Employment
Updated: 29 December 2021; Ref: scu.668132