UPPER TRIBUNAL CONFIRMS THAT FOOTBALL REFEREES ARE NOT EMPLOYEES

The Upper Tribunal has dismissed HMRC’s appeal and confirmed that Football League referees on the National Group are self-employed for tax purposes.  In doing so the UT has provided a restatement of the scope and significance of the “mutuality of obligation” principle which will be important to sporting bodies and in the wider employment tax and IR 35 fields.

The decision can be found here.

Jonathan Peacock QC acted for PGMOL, leading Georgia Hicks.