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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Professional Game Match Officials Ltd (PAYE AND NATIONAL INSURANCE CONTRIBUTIONS) [2020] UKUT 147 (TCC) (6 May 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/147.html
Cite as: [2020] UKUT 147 (TCC), [2020] BTC 546
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Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 147 (TCC) (6 May 2020)
PAYE AND NATIONAL INSURANCE CONTRIBUTIONS whether Level 1 National Group football referees are employees of PGMOL whether the FTT erred in concluding that insufficient mutuality of obligation existed under the overarching contacts and individual match contracts no whether the FTT erred in concluding that insufficient control existed under individual match contracts - appeal dismissed6 May 2020
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