The PGMOL decision has clarified principles of mutuality in employment status cases, directly challenging HMRC’s long-held views.
This ruling indicates that referees do not have guaranteed appointments, suggesting a non-employment status. The Supreme Court dismissed HMRC’s argument regarding mutuality and payment for work done.
The case was described as lacking the defining hallmarks of employment. This follows years of litigation focused on mutuality of obligation in employment status cases.
As of midday, HMRC’s CEST tool remains outdated, not being updated since November 2019 despite legal clarifications issued in April 2022 and September 2024.
In a related context, Liverpool’s controversial goal against Manchester United was allowed to stand despite claims of handball. Keith Hackett noted that the law prohibits scoring a goal with a hand, even if considered accidental.
Key quotes: