Stephen C.M. Ratcliffe

Sep 30, 2024 | lexology.com | Jeremy Edwards |Stephen C.M. Ratcliffe |Will Clifton

In briefThe Supreme Court has decided that there was a sufficient baseline of mutuality of obligation and control in football referees’ working arrangements so as to potentially render them employees for tax purposes. However, the case will now revert to the First Tier Tribunal to consider whether the degree of mutuality of obligation and control, assessed in the round along with other relevant factors, amount to an employment relationship. ContentsCommentIn more detaila.