Part-time officials, full-time implications – Analysis of the HMRC v PGMOL cases

In September the Supreme Courtroom handed down its determination in Commissioners for Her Majesty’s Income and Customs v Skilled Recreation Match Officers Ltd [2024] UKSC 29 (PGMOL), in regards to the employment standing of part-time soccer referees. The difficulty for the court docket was whether or not these referees, who officiate for a set charge per sport primarily in leagues under the Premier League, ought to be categorised as staff for tax functions as this is able to decide the remedy of earnings for the needs of earnings tax and nationwide insurance coverage contributions.

The Courtroom agreed with HMRC that referees might certainly doubtlessly be staff for every particular match engagement. The case has been remitted again to the First-tier Tribunal to rethink the employment standing (or in any other case) of the referees within the gentle of the Supreme Courtroom’s steerage.

The article analyses the court docket’s determination and the reasoning adopted. its broader implications, notably for the sports activities business. It considers how the Supreme Courtroom’s ruling, which favoured HMRC’s place that referees might doubtlessly be thought-about staff for particular person matches, would possibly impression different sports activities organizations that use comparable cost constructions.

Background
The Supreme Courtroom’s Determination

Mutuality of Obligation
Management

Remark

Change brewing
Again-to-back engagements
Funds
Inner Evaluations