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.
Read the full decision in .
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.