The Supreme Court dismissed Professional Game Match Officials Limited’s (PGMOL) appeal against HMRC relating to whether part-time football referees were its employees for tax purposes.

The judgment given on 16 September will have widescale implications for the classification of tax status of any self-employed worker in the UK providing personal service, including many contractors, freelancers, and gig workers.

The decision confirms that sufficient mutuality of obligation and control can be present even where a contract is for a short period or specific purpose or both, even though the hirer does not actively supervise or intervene while the work is being performed.