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The Court of Appeal’s ruling in PGMOL: seven lessons on mutuality of obligation

As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.

PGMOL the body that provides football referees to the Premier League and Championship has come up against HMRC in a third round to determine the employment status of its National Group referees. HMRC assessed PGMOL on the basis that the referees who largely have full-time jobs and referee as a hobby (albeit an obsessive one) in their spare time are employees. PGMOL which accepts that the referees are workers has argued that the referees are self-employed. For present purposes it is relevant that the match officials were found to enter into a season-long overarching contract with PGMOL as well as individual...

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