The Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 0147 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 6 May 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
6 May 2020
Category:
Tax
Release date:
6 May 2020

Read the full decision in The Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 0147 (TCC).

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.

Published 6 May 2020