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Revenue and Customs Commissioners v Professional Game Match Officials Ltd. [(UT (Tax)] 06.05.20 (Unreported)

A company which engaged referees to officiate at football matches in the English Football League did not engage them under a contract of service and did not therefore incur PAYE and NICs liabilities. Although the referees were engaged under an overarching annual contract and a series of individual contracts covering each single appointment to officiate at a match, there was no employment relationship in the absence of obligations on the company to provide work and on the referees to accept the work offered.
Category: Taxation » Employment; PAYE. Keyword(s): Employment status. Area(s) of law: Employment; Tax.
Source: [2020] UKUT 147 (TCC).

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