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HMRC v Professional Game Match Officials - The Implications for Employment & Tax Status

HMRC v Professional Game Match Officials - The Implications for Employment & Tax Status

Available to view from 6 Jun 2024

With a SmartPlan £99

With a Season Ticket £198

Standard price £396

All prices exclude VAT
Level
Update: Requires no prior subject knowledge
CPD
1.25 hours
Viewership
Access for entire organisation

Introduction

The case of HMRC v Professional Game Match Officials is yet another very important case in the field of employment and tax status.

The case concerns whether the relationship between a company responsible for providing football referees to the Football League and part-time referees constitutes an employment relationship so as to trigger an obligation on the company to deduct Income Tax and National Insurance from the payments it makes to the referees.

Expert speaker Paul Jennings will take you through the key points of the case and its implications.

What You Will Learn

This webinar will cover the following:

  • The applicable tests for determining tax and employment status
  • The criteria used to classify individuals as either employees, or self-employed
  • The impact of employment status on rights, benefits, and obligations
  • A round up of recent cases concerning employment status
  • The key lessons learned from the case and practical guidance for organisations to understand their obligations and mitigate risks

This pre-recorded webinar will be streamed at 12:30pm on Thursday 6th June 2024 and will remain available to view by delegates who have registered by then for 90 days.