Professional Game Match Officials Ltd v Revenue and Customs (PAYE and NIC): FTTTx 30 Aug 2018

PAYE and NIC – regulation 80 determinations and section 8 decisions – whether Level 1 National Group football referees have contracts with PGMOL – yes – whether they are employees of PGMOL – no – whether payments made on behalf of and at expense of PGMOL within s 687 ITEPA – yes

Citations:

[2018] UKFTT 528 (TC), [2018] STI 1861, [2019] SFTD 74

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632270