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Mutuality of obligation and control after Professional Game Match Officials Ltd

25 October 2021 / Hugh Gunson , Guy Bud
Issue: 4814 / Categories: Comment & Analysis
MoO-ve over ref!

Key points

  • Professional Game Match Officials Ltd supplied referees for football matches – some were full-time others part-time.
  • HMRC challenged the employment status of part-time referees saying they were employees.
  • As a result of the Court of Appeal’s comments little emphasis can be accorded to the substance of the overarching contract for the purposes of assessing mutuality of obligation.
  • The court said control was not dependent on whether the employer could step in during a match.
  • As a result of the decision many engagements will need to be checked in relation to mutuality of obligation and control.

It is never easy it seems to be a football referee. For several years the body that provides referees for most professional tournaments has been facing a different kind of challenge from HMRC over the employment status of certain of its referees.

The unanimous judgment in the...

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