In HMRC v Professional Game Match Officials Ltd [2024] UKSC 29 (16 September) the Supreme Court (SC) dismissed an appeal by Professional Game Match Officials Ltd (PGMOL). It held that the necessary minimum requirements of mutuality of obligation and control existed but were not sufficient for the existence of a contract of employment.
The case is now remitted to the First-tier Tribunal (FTT) to decide on the basis of its original findings of fact if the individual match contracts when considered in the round were contracts of employment. This should be done in the context that the requirements of mutuality of obligations and control are met. It should apply the approach provided for both in HMRC v Atholl House Productions Ltd [2022] EWCA Civ 501 and in the current hearing.
The appeal which has been in train since 2018 concerns the employment status of ‘National...
