Law digests: 27 September 2024

Employment

Revenue & Customs Commissioners v Professional Game Match Officials Ltd [2024] UKSC 29, [2024] All ER (D) 27 (Sep)

The Supreme Court dismissed the appellant, PGMOL’s, appeal. PGMOL was a non-profit service company providing referees to league football matches in the UK and FA Cup fixtures. The part-time referees were paid match fees, expenses and were eligible for bonuses based on performance. The case concerned whether PGMOL was liable to make deductions for income tax and National Insurance contributions in respect of these part-time referees to the respondent (HMRC). The issues were whether two key elements for the establishment of an employment contract were present. It was held that the minimum requirements of mutuality of obligation and control necessary for a contract of employment between the National Group referees and PGMOL were satisfied in relation to the individual contracts. In light of its conclusion that these minimum requirements were met, the Supreme Court remitted the case to the First-Tier Tribunal (Tax Chamber) for it to decide whether the individual contracts were