HMRC score on employment status: Football referees may be employees
The Supreme Court it seems has given helpful guidance of the scope of the criteria under which someone must fall for them to be an employee. Whilst it has done so in a HMRC tax case, its judgment is useful for employers.
The case concerned whether or not referees of professional football matches in England were self-employed or, instead, were employees and so should have tax deducted at source for their match fees, that is their pay (Revenue and Customs Commissioners v Professional Game Match Officials Ltd [2024] UKSC 290).
It’s long been established that for someone to be an employee there must be: 1) “mutuality of obligations” or the “wage-work bargain” which requires the person to provide their personal service and in return to be paid for it; and 2) a “sufficient degree of control” over the person by the employer.
The referees argued that such a level of control did not exist as their alleged employer did not have the practical ability or legal right to intervene during the performance of their duties, that is, while refereeing a football match. The Supreme Court recognised that in many skilled and specialised roles there will be no ability for an employer to directly interfere in an employee’s work and noted that whilst, for example, a hospital administrator would not be able to interfere in a surgeon’s conduct of an operation, this did not mean the surgeon was not an employee.
The Supreme Court went onto say that the test of whether there is “sufficient control” was whether there was a sufficient “framework of control” which was not necessarily limited to direct instructions being given to the person concerned.
Applying that to the referees themselves, the Supreme Court found that the arrangements by which referees were engaged to officiate at football matches met the requirements of mutuality of obligation and control, but the question of whether the individual contracts for the matches were contracts of employment was remitted to the First-tier Tribunal for determination.
You may be interested in...
Press Release
An interview with HSBC’s ex-commercial manager
Opinion
HMRC score on employment status: Football referees may be employees
Online Event
Ascensus: for in-house lawyers webinar: 30 September
Press Release
Browne Jacobson advises global digital transformation services provider on PE investment and acquisition of US and Hungary-based commerce consultancy
Legal Update
Supreme Court re-instates injunction in Tesco fire and re-hire case
Legal Update
A balancing act: Navigating between positive action and discrimination in the workplace
Legal Update
CQC publish National review of maternity services in England
Press Release
Leading the conversation on DEI in the food & drink industry: celebrating the contribution of women
Legal Update
Employment update: September 2024
Opinion
English Nationalism not a protected belief under the Equality Act
Published Article
Hybrid working: The right to flexible working and how to make it work for public sector employers
Legal Update
Mitigating the £6.2bn black hole: Are councils maximising these resources well enough?
Opinion
What does the right to switch off mean for employers?
Opinion
Choose your words wisely: Balancing inclusivity and employees’ beliefs at work
Opinion
What to expect from Labour’s employment law reforms: Key takeaways from The King’s Speech 2024
Legal Update
Biodiversity Net Gain: what have we learnt in the first few months?
Opinion
New proactive duty to prevent sexual harassment: is your organisation ready?
Press Release
Browne Jacobson advises management at Metric Search on BGF investment
Published Article
The future of devolution: How a Labour majority could redefine local powers in England
Opinion
Tribunal decision on successive use of FTCs exceeding four years’ service and objective justification
Legal Update
Mr M Temperton v Greater Manchester Mental Health NHS Foundation Trust
Opinion
Settling future claims: Insights from Clifford v IBM 2024
Legal Update
General election: What a new government could mean for employment law
Legal Update
The benefits of good governance in sport
Press Release
Celebrating two years of partnership between O Shaped and Browne Jacobson
In Person Event
MATs Summit 2024
Press Release
Browne Jacobson advises Inspeq AI on $1.1m investment led by Sure Valley Ventures
Opinion
TUPE Regulations: More changes ahead?
Press Release
Browne Jacobson advises LDC on investment in performance doorset specialist IDSL
Press Release - Firm news
Browne Jacobson appoints new Head of Education Employment
Legal Update
Trade union detriment and human rights: Supreme Court delivers its decision
Legal Update
School leaders survey Spring 2024 - the results are in
Legal Update
OFS Consultation on freedom of speech guidance
Opinion
Can teachers personal and political views amount to misconduct?
Press Release
Browne Jacobson to advise East London Waste Authority on major waste programme
Legal Update
Government updates guidance on holiday rules: What employers need to know
Legal Update
Holiday pay: Government change clarifies treatment of term time only workers
Legal Update
Cyber-attacks in UK universities: Why failing to prepare is no longer an option
Press Release
Browne Jacobson advises Greater Manchester Combined Authority on its investment in Beryl
