Supreme Court holds that mutuality and control were sufficient for referees’ contracts to be employment.
In HMRC v Professional Game Match Officials [2024] UKSC 29 16 September 2024 the Supreme Court (SC) dismissed an appeal by Professional Game Match Officials Ltd (PGMOL). It held that that the minimum requirements of mutuality of obligation and control existed for the existence of a contract of employment in individual match contracts.
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...
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Supreme Court holds that mutuality and control were sufficient for referees’ contracts to be employment.
In HMRC v Professional Game Match Officials [2024] UKSC 29 16 September 2024 the Supreme Court (SC) dismissed an appeal by Professional Game Match Officials Ltd (PGMOL). It held that that the minimum requirements of mutuality of obligation and control existed for the existence of a contract of employment in individual match contracts.
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...
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