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
