Professional Game Match Officials Ltd v Revenue and Customs Commissioners [2024]
Posted In: Case Law-
Decision Number
UKSC 29 -
Legal Body
Uk Supreme Court (UKSC) -
Type of Claim / Jurisdiction
Contracts of Employment
Background:
This case involved referees who officiated football matches. They were engaged by the appellant at the start of each season. The revenue considered that the appellant was liable to deduct income tax and national insurance from the payments made to referees. The issue was the status of the referees relating to their contract.
The contract struck was one which was season-long and overarching. It included terms regulating the relationship but placed no requirement on the appellant to offer games and no obligation on the referee to accept them.
Outcome:
The Tribunal, at first instance, rejected the argument from HMRC that the
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Jason Elliott BL
Barrister
The main content of this article was provided by Jason Elliott BL. Email jasondelliott@outlook.com
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