This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Football Referees Were Not Employees

By Mark McLaughlin, November 2018

Football referees (within a ‘National Group’) were not employees of the appellant for PAYE and National Insurance contributions (NICs) purposes for the relevant tax years.

Background

The appellant (a company limited by guarantee) was funded by its three members (the FA, Premier League Ltd, and English Football League (EFL). Its role related to the provision of referees and other officials for matches in the Premier League, FA Cup, and EFL.

The referees to which the appeal related

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Football referees were not employees
By Mark McLaughlin, July 2020
HMRC’s Decision To Require Security For PAYE And NIC Liabilities Was Reasonable
By Mark McLaughlin, November 2018
Director Shareholders Were Liable For PAYE And NIC Liabilities Of Company
By Mark McLaughlin, November 2016
Individual Who Was ‘Shadow Director’ And Employee Liable To Tax Not Deducted By Companies
By Mark McLaughlin, August 2015
Taxpayer Not Liable For PAYE Under-Deducted By Former Employer
By Mark McLaughlin, October 2014