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Commissioners for His Majesty's Revenue and Customs (Respondent) v Professional Game Match Officials Ltd (Appellant)
Case summary
Case ID
UKSC/2021/0220
Parties
Appellant(s)
Professional Game Match Officials Ltd
Respondent(s)
Commissioners for His Majesty's Revenue and Customs
Issue
Is the relationship between a company responsible for providing football referees to the Football League and part-time referees an employment relationship so as to trigger an obligation on the company to deduct Income Tax and National Insurance from the payments it makes to the referees?
Facts
PGMOL is a non-profit service company providing referees to certain league football matches in the UK and FA Cup fixtures. Some of these referees work only part-time alongside other jobs. These part-time referees are paid match fees, expenses and are eligible for bonuses based on performance. This case concerns whether PGMOL is liable to make deductions for Income Tax and National Insurance contributions in respect of these part-time referees. That in turn is dependent upon whether the contracts found to exist between the referees and PGMOL, both season long and separately in respect of individual matches, are properly to be characterised as contracts of employment, or merely as contracts for services for self-employed referees.
Date of issue
17 November 2021
Judgment appealed
Judgment details
Judgment date
16 September 2024
Neutral citation
[2024] UKSC 29
Judgment links
Judgment summary
16 October 2024
Appeal
Justices
Hearing dates
Full hearing
Start date
26 June 2023
End date
27 June 2023
Watch hearings
26 June 2023 - Morning session
26 June 2023 - Afternoon session
27 June 2023 - Morning session
27 June 2023 - Afternoon session
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Change log
Last updated 16 April 2024