Bloomberg Tax
Sept. 17, 2021, 2:28 PM UTC

U.K. Tax Office Scores Victory Against Premier League Referees

Hamza Ali
Hamza Ali
Senior Reporter International Tax

The U.K. tax office has won an appeal linked to its long-running battle to reclassify Premier League and FA Cup referees as employees.

The win opens the way for Her Majesty’s Revenue and Customs to collect back taxes for payments made by Professional Game Match Officials Limited to referees for unpaid income tax and national insurance contributions, a soon-to-be-raised U.K. tax on employment.

Lower courts “erred in law in their approaches to the question of mutuality of obligation in the individual contracts,” and the First-Tier Tribunal “erred in law in its approach to the question of control in the ...

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