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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Professional Game Match Officials Ltd (PAYE AND NATIONAL INSURANCE CONTRIBUTIONS) [2020] UKUT 147 (TCC) (6 May 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/147.html
Cite as: [2020] UKUT 147 (TCC), [2020] BTC 546

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Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 147 (TCC) (6 May 2020)

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

6 May 2020

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/147.html