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Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 147 (TCC)

Referees were not employees – tests of mutuality and control considered.

The question in this appeal is whether certain referees engaged to officiate at football matches by the appellant, Professional Game Match Officials Limited (“PGMOL”), were at the relevant time employees of PGMOL (being engaged under contracts of service) or were self-employed (being engaged under contracts for services).

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