Case remitted to First-tier Tribunal

The taxpayer PGMOL provides referees and other match officials for football competitions. The issue in the appeal was whether the individual contracts between PGMOL and the referee were contracts of employment. The First-tier Tribunal found in favour of PGMOL holding that the contracts were not contracts of employment because there was insufficient mutuality of obligations between PGMOL and the referees – PGMOL had insufficient control over the referees under the contracts. The Upper Tribunal dismissed HMRC’s appeal on the basis that there was insufficient mutuality of obligation. The Court of Appeal allowed HMRC’s appeal as regards mutuality of obligation and remitted the case to the First-tier Tribunal. PGMOL appealed to the Supreme Court.

The Supreme Court held that the minimum requirements of mutuality of obligation and control necessary for a contract of employment between the referees and PGMOL were satisfied in relation to the individual contracts....