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Employed or Self Employed

A case concerning  football referees, at the Upper Tax Tribunal (UTT), indicates that the matter of whether an individual should be taxed as an employee or not, is far from straight forward.

The case had previously been won by HMRC at the First Tier Tribunal and the referees appealed to the UTT. Decisions made at the UTT are generally binding on future cases. The referees won their case at the UTT  and HMRC have indicated that they may appeal against the decision.

It is uncertain as to the grounds, if any, that HMRC can validly use to appeal the decision. However if the decision is left to stand , it should mean that HMRC will need to update its employment test software (CEST) which HMRC encourages taxpayers to use in order to determine their employment status.

Further details relating to this case can be found at the following link:



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