- Court of Appeal provides guidance on mutuality of obligation (HMRC v Professional Game Match Officials Ltd)
- Why it matters
- Case details
Tax analysis: In HMRC v PGMOL, the Court of Appeal held that the First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT) had each erred in law in their approaches to the question of mutuality of obligation in individual contracts between the taxpayer company (PGMOL) and referees, and the FTT erred in law in its approach to the question of control in the individual contracts. The Court of Appeal therefore remitted the appeal back to the FTT.
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