Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called
‘gig economy’.
‘HMRC shown the red-card’ yelled the headlines but the recent decision of the First-tier Tribunal is interesting for more than its high profile setting.
The case – Professional Game Match Officials Limited v HMRC [2018] UKFTT 528 (30 August 2018) – concerned whether Professional Game Match Officials Ltd (PGMOL) had tax and NICs liabilities as an employer of a group of football referees. And in answering that question the FTT had to grapple with a number of the issues dominating today’s discussion about employment status.
But first the facts. PGMOL is a joint venture established between the elite football competitions – the Premiership and the English Football League (EFL) (which runs the Championship and Leagues One and Two) – and football’s regulator the Football...
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Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called
‘gig economy’.
‘HMRC shown the red-card’ yelled the headlines but the recent decision of the First-tier Tribunal is interesting for more than its high profile setting.
The case – Professional Game Match Officials Limited v HMRC [2018] UKFTT 528 (30 August 2018) – concerned whether Professional Game Match Officials Ltd (PGMOL) had tax and NICs liabilities as an employer of a group of football referees. And in answering that question the FTT had to grapple with a number of the issues dominating today’s discussion about employment status.
But first the facts. PGMOL is a joint venture established between the elite football competitions – the Premiership and the English Football League (EFL) (which runs the Championship and Leagues One and Two) – and football’s regulator the Football...
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:
