Revenue and Customs v Professional Game Match Officials Ltd (Paye and National Insurance Contributions – Whether Level 1 National Group Football Referees Are Employees of Pgmol): UTTC 6 May 2020

PAYE AND NATIONAL INSURANCE CONTRIBUTIONS – whether Level 1 National Group football referees are employees of PGMOL – whether the FTT erred in concluding that insufficient mutuality of obligation existed under the overarching contacts and individual match contracts – no – whether the FTT erred in concluding that insufficient control existed under individual match contracts – appeal dismissed
[2020] UKUT 147 (TCC)
Bailii
England and Wales

Updated: 18 August 2021; Ref: scu.652555