A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).
This article considers the case of HMRC v Professional Game Match Officials Ltd [2020] UKUT 0147 (TCC) which examines whether certain referees engaged by Professional Games Match Officials Ltd (PGMOL) were employed or self-employed.
To assist readers unfamiliar with the background PGMOL engages football referees in two distinctly different ways. First there is the Select Group which officiates at Premier League and some international matches. These officials have made refereeing their career and are engaged as employees by PGMOL. Then there is the National Group which officiates mainly in leagues 1 and 2 of the Football League; they also officiate in the Championship the FA Cup and occasionally in the Premier League as fourth official. Refereeing for the National Group is a serious hobby ...
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A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).
This article considers the case of HMRC v Professional Game Match Officials Ltd [2020] UKUT 0147 (TCC) which examines whether certain referees engaged by Professional Games Match Officials Ltd (PGMOL) were employed or self-employed.
To assist readers unfamiliar with the background PGMOL engages football referees in two distinctly different ways. First there is the Select Group which officiates at Premier League and some international matches. These officials have made refereeing their career and are engaged as employees by PGMOL. Then there is the National Group which officiates mainly in leagues 1 and 2 of the Football League; they also officiate in the Championship the FA Cup and occasionally in the Premier League as fourth official. Refereeing for the National Group is a serious hobby ...
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