PGMOL football referees lose £584k tax appeal

The Supreme Court has dismissed an appeal by the Professional Game Match Officials Limited (PGMOL) over a long-running dispute with HMRC over the tax status of referees

In a long awaited judgment following a two-day session at the Supreme Court in June 2023, the judges have ruled unanimously that the contracts of the so-called ‘national group’ of referees ‘were the minimum requirements of mutuality of obligation and control necessary for a contract of employment between the national group referees and PGMOL were satisfied in relation to the individual contracts’.

The Supreme Court has sent the case back to the First Tier Tribunal (FTT) to decide whether, based on the facts, all the tests were met to establish the individual contracts of the group of 60 referees were contracts of employment.

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