Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
On 16 September 2024 the Supreme Court handed down its decision in the case of Professional Game Match Officials Ltd v HMRC [2024] UKSC 29 (‘PGMOL’). This was the first time the highest court in the land had considered the question of employment (as opposed to worker) status since Carmichael v National Power plc [1999] 1 WLR 2042. During the 15 months of deliberation the Supreme Court had plenty of time to consider the test in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 (‘RMC’) and whether and to what extent it wanted to provide clarity on how it should be applied. Given the relatively succinct response from the court it may be that...
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Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
On 16 September 2024 the Supreme Court handed down its decision in the case of Professional Game Match Officials Ltd v HMRC [2024] UKSC 29 (‘PGMOL’). This was the first time the highest court in the land had considered the question of employment (as opposed to worker) status since Carmichael v National Power plc [1999] 1 WLR 2042. During the 15 months of deliberation the Supreme Court had plenty of time to consider the test in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 (‘RMC’) and whether and to what extent it wanted to provide clarity on how it should be applied. Given the relatively succinct response from the court it may be that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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