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Supreme Court upholds decision of Court of Appeal and remits case to the FTT to decide whether individual contracts are employment contracts (Professional Game Match Officials Ltd v HMRC)

Published on: 17 September 2024
Published by LNB News

LNB News 17/09/2024

Document Information

Issue Date: 17 September 2024

Published Date: 17 September 2024

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Supreme Court unanimously dismissed PGMOL's appeal as it was able, on the basis of the findings of fact made by the First-tier Tax Tribunal (FTT) and the extensive submissions made by both parties, to conclude that the irreducible minimum of mutuality of obligation and control necessary for a contract of employment between the part-time referees and PGMOL was satisfied in relation to the individual match contracts. However, as it did not necessarily follow that the individual match contracts were therefore to be characterised as contracts of employment, the Supreme Court agreed with the Court of Appeal that the case should be remitted to the FTT for its decision.

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