The Industrial Cases Reports
[2024] ICR 1480
Supreme Court
Professional Game Match Officials Ltd
v
Revenue and Customs Commissioners
[2024] UKSC 29
2023 June 26, 27;
2024 Sept 16
2024 Sept 16
Lord Hodge DPSC, Lord Leggatt, Lord Stephens, Lady Rose, Lord Richards JJSC
Revenue— Income tax— Employment— Company providing officials to referee professional football matches— Part-time referees contracting to be available on match days— Either party able to cancel contract prior to event— Revenue determining company obliged to deduct income tax and national insurance contributions from referees’ fees— Whether parties subject to mutual obligations— Whether referees under control of company— Whether referees subject to contract of employment with company