The PGMOL decision arose from years of litigation concerning the principles of mutuality of obligation. The Supreme Court dismissed HMRC’s arguments about mutuality and payment for work done, stating that the relationship lacked the defining hallmarks of employment.

Despite legal clarifications in April 2022 and September 2024, HMRC’s CEST tool has not been updated since November 2019. This delay raises questions about how current interpretations will align with evolving legal standards and practices.

In a related sports context, Liverpool’s controversial goal against Manchester United was allowed to stand despite claims of a handball. Keith Hackett emphasized that the law prohibits scoring a goal with a hand, even if considered accidental. The handball rule states that a handball offense occurs when a player scores with their hand or arm, regardless of intent.

Key findings from the PGMOL case:

• The ruling clarified mutuality principles in employment status cases.
• It found no guarantee of appointments for referees, indicating non-employment.
• The Supreme Court dismissed HMRC’s argument regarding mutuality and payment for work done.
• The case lacked defining hallmarks of employment.

As developments unfold, HMRC is expected to update their online guidance and CEST tool to align with the correct interpretation of mutuality and control. The implications for IR35 regulations and how they apply to various sectors remain to be seen.

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