Jurisdiction(s):
United Kingdom

UK Supreme Court confirms mutuality and control may exist only during engagements when assessing tax employment status; HMRC v PGMOL; remitted to FTT for full contractual and contextual analysis

Published on: 07 October 2024

Published by a LexisNexis Tax expert

Legal News

Article summary

Revenue and Customs Commissioners v Professional Game Match Officials Ltd [2024] UKSC 29

What are the practical implications of this case?

The Supreme Court has endorsed HMRC’s long-held stance on mutuality of obligations: there can be adequate mutuality to satisfy the gateway to an employment contract even where obligations exist only during periods when the putative employee is actually working for the putative employer. Although the nature and breadth of mutuality remain relevant within the overall status evaluation, the absence of continuing mutuality between assignments is not, by itself, a bar to someone being classified as an employee for tax while performing work for their engager. This may, in consequence, create a mismatch between the employment rights an individual accumulates (particularly those dependent on continuity and length of service) and that individual’s tax position. On control, the Supreme Court emphasised the crucial role of flexibility when determining whether a sufficient degree of control is present, especially in view of the evolving nature of employment practices and their ongoing development. While the traditional approach of considering the...

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