Subscribe to trusted local news
If you are accessing this story via Facebook but you are a subscriber then you will be unable to access the story. Facebook wants you to stay and read in the app and your login details are not shared with Facebook. If you experience problems with accessing the news but have subscribed, please contact subscriptions@thestrayferret.co.uk. In a time of both misinformation and too much information, quality journalism is more crucial than ever. By subscribing, you can help us get the story right.
- Subscription costs less than £1 a week with an annual plan.
Already a subscriber? Log in here.
07
May
Harrogate law firm helps football referees beat HMRC in landmark ruling
A Harrogate law firm has helped football referees score a victory in a decade-long case against HM Revenue and Customs.
HMRC argued football referees should be treated as payrolled employees for tax purposes, rather than as self-employed.
It claimed, therefore, that the Professional Game Match Officials Ltd, which is the body responsible for refereeing games, owed £584,000 in unpaid tax for matches between 2014 and 2016.
McCormicks Solicitors of Harrogate, which acted for the PGMOL, contested that individual match engagements between PGMOL and its referees were contracts for services, rather than contracts of employment.
A tax tribunal ruled in favour of the referees on Friday, May 1.
Peter McCormick, who founded McCormicks Solicitors and was chairman of the Premier League when the case started in 2015, and employment partner, Iain Jenkins, represented PGMOL.
Mr McCormick said:
This is an important case about the difference between being self-employed and being employed and is gratifying that we have been able to use our expertise both in law and in the world of football to achieve a positive outcome for freelancers in a wide range of sectors.
The tribunal ruled that the referees lacked “the defining hallmarks of employment”, in that they were not economically dependent of PGMOL, were able to accept or turn down matches and followed the Football Association’s rules, rather than being managed by PGMOL in their main role.
The ruling applies to referees and assistant referees who officiate in League One and League Two of the English Football League and lower divisions whereas Premier League and Championship referees are treated as employees who are required to attend all meetings and training.
It not only affects contractors in football but also those in other sports and other sectors, especially the professional services sector.
Mr McCormick, who is regarded as one of the best sports lawyers in the world, became the executive vice-chairman of Leeds United FC in March 2025 following his departure from the Premier League and FA.
0