Professional Game Match Officials Ltd v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Employment — Emoluments from office or employment — Taxpayer engaging referees to officiate football matches — Whether contracts between taxpayer and referees contracts of service or contracts for services.

[2020] UKUT 147 (TCC); [2020] STC 1077, UT (TCC)

[2021] EWCA Civ 1370; [2022] 1 All ER 971; [2021] STC 1956, CA

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

[2024] UKSC 29; [2024] ICR 1480; [2025] 1 All ER 289; [2024] STC 1682; [2025] IRLR 80, SC(E)

Appellate History

Commentary

RPC Perspectives
Professional Game Match Officials - Court of Appeal sends football referees case back to the Tax Tribunal Case comment

12KBW
Booking referees: Supreme Court rules on employment status of part-time football officials Case comment

Kingsley Napley
Extra time Case comment