PGMOL football referees lose IR35 tax appeal

Supreme Court dismisses appeal over long-running dispute

IP image

Supreme Court 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 Professional Game Match Officials Limited (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.

Read the full Supreme Court ruling.