International Comparative Legal Guides (ICLG)’s Post

Head of the Sport sector, partner Tim Copplestone and corporate tax specialist Christopher Connors review a recent professional football referee case in the Supreme Court. In the case, the employment status of the elite referees impacted how match fees were paid to them and the appropriate taxation of the payments. Tim and Chris delve into the details of the case, key factors to consider when determining employment status, and how our top tier 1 ranked sport sector can help. Read more here: https://bit.ly/4gJAhau #EmploymentStatus #ProfessionalSport

⚽ 🏆 Are part-time football referees employees for tax purposes?  🏆⚽ A recent Supreme Court case has provided a helpful reminder of the importance of considering the contract and relationship as a whole when determining employment status. Find out more in the latest PRM blog from Christine Wan and I: https://lnkd.in/eJNm3yrG

Bringing together my two favourite topics (football and tax) the Supreme Court last week delivered its judgment in the long-running Professional Game Match Officials Limited (PGMOL) case - whether a group of high-level English football referees should be treated (i.e. taxed) as employees. The Court's decision does not conclude the case - it has been sent back to the FTT to decide the issue on the original findings of fact - but in dismissing the taxpayer's appeal the Court has seemingly given the FTT far less room for manoeuvre when it (re)decides the case. Of particular interest was the Court's approach to the question of 'control', noting that (in the modern workplace) a flexibility of approach when looking at this issue is required. The fact that PGMOL could not 'step in' whilst the referee was on the pitch during any given match, did not mean (in the Court's view) there was not the required level of control (for a contract of employment to exist). https://lnkd.in/e2fuYxGX

👩⚖️ The long-awaited Supreme Court ruling in the HMRC vs Professional Games Match Officials Limited (PGMOL) tax case has been released. ⚽ PGMOL loses Supreme Court battle with HMRC over referees’ employment status. 👇 Read our latest article to understand the court case and how to determine employment status for England’s top football referees. https://lnkd.in/ev68SMdP Glen Huxter ATT #Courtofappeal #Footballreferees #PGMOL #SupremeCourt #Employmenttax

NEWSFLASH - 📢 Whistle blown on refs employment status. Supreme Court Rules on Employment Status of Part-Time Football Referees...... The Supreme Court has delivered a significant Judgment this morning regarding the employment status of part-time football referees, specifically those in the National Group who officiate in the Championship League and FA Cup. Key Points: The case revolved around how match fees paid to part-time referees should be treated for income tax and National Insurance purposes. PGMOL, responsible for providing referees for major football competitions, appealed against the classification of these referees as employees. The Supreme Court unanimously dismissed PGMOL’s appeal, confirming that the referees’ contracts met the minimum requirements of mutuality of obligation and control necessary for employment contracts. This ruling highlights the importance of understanding employment relationships and their implications for tax and National Insurance. #SupremeCourt #EmploymentLaw #FootballReferees #TaxLaw #NationalInsurance #PGMOL #LegalUpdate #litigation #football Feel free to share your thoughts in the comments below! 👇

United Kingdom: Football referees potentially employees for tax purposes The Supreme Court has decided that there was a sufficient baseline of mutuality of obligation and control in football referees' working arrangements so as to potentially render them employees for tax purposes. However, the case will not revert to the First Tier Tribunal to consider whether the degree of mutuality of obligation and control, assessed in the round along with other relevant factors, amount to an employment relationship. #Employmentstatus #incometax #misclassification

💡 Imagine a story (or at least legal case!) that intersects both refereeing and tax - perfect way to start the week!🏖 📝 Whistleblowing on Employment Status: Supreme Court's Decision on PGMOL v HMRC ⚖️ ⚽️ A Game-Changing Ruling! The Supreme Court has blown the final whistle on the long-debated employment status of part-time football referees, determining that the referees' engagements met the minimum requirements for mutuality of obligation and control necessary for an employment contract. 📅 Match Day Obligations - The referees were found to be under mutual contractual obligations from the moment they accepted a match appointment early in the week until they submitted their match report. 🕹️ Control on the Field - The Court also ruled that PGMOL had a sufficient framework of control over the referees. This control extended from general conduct during an engagement to specific conduct during the match. 🔍 Back to the Tribunal - The case has been remitted to the First-Tier Tribunal to decide whether, considering all relevant circumstances, the individual contracts were indeed contracts of employment. This ruling sets a precedent for how employment relationships are assessed in the context of tax and National Insurance legislation. https://lnkd.in/eYK7K2Zi 🏛️ #SupremeCourt #EmploymentLaw #TaxLaw #FootballReferees #PGMOL Sam Moore Chesney Archer

The Supreme Court has rejected the PGMOL appeal and found that both mutuality of obligation and control where present in the relationships with the match officials. https://lnkd.in/emwQg9EC The policy team are working to fully understand the implications of this verdict and will publish a news story on our website in due course. #CIPP #IPPE #ChoosePayroll #EmploymentStatus #PGMOL

One we’ve all been waiting for… …and it will be reheard at another First Tier Tribunal!  Today, the Supreme Court issued its verdict on PGMOL v HMRC – a case where the employment status of 60 football referees is being argued. The tax office is of the opinion that PGMOL (the football refereeing body) engaged referees under the wrong status. In short, HMRC sees them as employees, not self-employed and has issued PGMOL with a £584,000 tax bill for missing employment tax. Despite having made its way through the tribunal stages and even the Supreme Court, we are no closer to a final verdict. What does this tell us? Other than highlighting the sheer complexity of employment status, it demonstrates the need for businesses to carry out well-informed employment status decisions from the outset. The potential cost of non-compliance can be eye-watering. #employmentstatus #IR35 #contracting #selfemployed

With the recent PGMOL vs HMRC case shaking up the contractor landscape, are you confident your business is prepared for the potential IR35 challenges ahead? Understanding the implications could be the difference between compliance and costly penalties. Read our latest insights to see how this ruling could impact you.