HMRC v Professional Game Match Officials Ltd [2021]

Posted In: Case Law
  • Decision Number
    EWCA Civ 1370
  • Legal Body
    England and Wales Court of Appeal (EWCA)
  • Type of Claim / Jurisdiction
    Contracts of Employment, A-Typical Working
Issues covered: IR35; Contract of Employment

The respondent body appoints referees in football at the start of each season with the view that those engaged take on refereeing duties in their spare time and would be paid expenses and fees for each match.  The respondent in turn assessed the referees regarding their competency as well as offering training. The way in which it worked at a granular level was that the referee would be offered a match at the start of each week, and they could accept or reject.  Additionally, the respondent could also cancel a booking. The practical issue in this case is whether the Respondent body, should deduct income tax and employer's National Insurance Contributions from the payments it makes

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This article is correct at 26/10/2021

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Jason Elliott BL

The main content of this article was provided by Jason Elliott BL. Email

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