Market leading insight for tax experts
View online issue

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Speed read
In Professional Game Match Officials Ltd, the Supreme Court handed down its decision in the long-awaited case about the employment status of football referees and the correct approach to the ‘mutuality of obligation’ element of the Ready Mixed Concrete test. Contrary to widespread misreporting, the Supreme Court did not determine that the referees were employees. Despite dismissing PGMOL’s appeal, the court accepted its fundamental argument that the nature and extent of the mutual obligations are relevant in classifying the contract and remitted the case to the FTT to determine the employment status question.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top