Supreme Court ruling on Employment Status
The Supreme Court has handed down its judgment in Professional Game Match Officials Ltd v HMRC [2024] UKSC 29 concerning the employment status of senior football referees in what is now the most authoritative case on the correct approach to employment status.
The First-tier Tribunal had found that the referees were not PGMOL’s employees and the Upper Tribunal upheld that conclusion. The Court of Appeal allowed HMRC’s appeal, determining that the FTT and Upper Tribunal had both erred in law in their approaches to the question of mutuality of obligation and upholding the Upper Tribunal’s determination that the FTT had also erred in its approach to the issue of control. The Court of Appeal determined that the matter should be remitted to the FTT to reconsider and determine the referees’ employment status.
The Supreme Court has unanimously dismissed PGMOL’s appeal and upheld the Court of Appeal’s decision. It determined that the mutuality of obligation and control tests were met. The Supreme Court has remitted to the FTT the overall question whether, in the light of all relevant circumstances and applying the guidance given by the Court of Appeal in HMRC v Atholl House Productions Ltd [2022] EWCA Civ 501 and by the Supreme Court in the present case, the referees were engaged for individual matches under contracts of employment.
Akash Nawbatt KC and Sebastian Purnell represented HMRC. Georgia Hicks and Harry Sheehan represented PGMOL, led by Jonathan Peacock KC of 11 New Square.
To read a full copy of the judgment, please click here.
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