Her Majesty’s Revenue & Customs –v- Professional Game Match Officials Ltd
Tuesday 20th July – Thursday 22nd July 2021
HMRC appeals with permission the decision of the Upper Tribunal (Tax & Chancery Chamber) dated 6 May 2020, Zacaroli J and Thomas Scott J sitting, whereby the Upper Tribunal dismissed HMRC’s appeal and upheld the decision of the First Tier Tribunal dated 30 August 2018.
The issue in the case is whether certain referees engaged to officiate at 5 football matches by Professional Game Match Officials Limited (PGMOL) were at the relevant time employees of PGMOL (being engaged under contracts of service) or were self-employed (being engaged under contracts for services) for the purposes of income tax and national insurance contributions.
The First Tier Tribunal determined that the referees were not employed under contracts of service during the periods under appeal., finding that (1) There was no mutuality of obligation outside individual engagements and on that basis the Overarching Contract was not a contract of employment; and (2) There was insufficiency of mutuality of obligation and insufficiency of control in the Individual Contracts, such that they also were not contracts of 25 employment. The Upper Tribunal upheld the First-Tier Tribunal’s decision finding that there had been no error of law.