European Employment Law Cases

Article

2021/42 Football referees are employees, not self-employed (UK)

Keywords Employment Status
Authors Colin Leckey
Author's information

Colin Leckey
Colin Leckey is a partner at Lewis Silkin LLP.
  • Abstract

      The Court of Appeal (CA) has allowed an appeal by HM Revenue & Customs (HMRC) against a decision that there was insufficient mutuality of obligation and control for football referees to be treated as employees for tax purposes.

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