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Tax law [2026] UKFTT 654 (TC)

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status)

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status) [2026] UKFTT 654 (TC) (01 May 2026)

The tribunal held that National Group referees’ match engagements with PGMOL were contracts for services, not employment, so HMRC’s PAYE and NICs notices failed.

  • Employment status
  • Paye regulation 80
  • Class 1 national insurance contributions
  • Contracts of service vs contracts for services
  • Multi-factorial evaluation
  • Mutuality of obligation
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Tax law [2026] UKFTT 654

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status)

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status) [2026] UKFTT 654 (TC) (01 May 2026)

The Tribunal held that PGMOL’s individual match engagements with National Group referees were contracts for services, not employment, for PAYE and NICs purposes.

  • Employment status
  • Paye regulation 80
  • Class 1 nics
  • Contracts of employment
  • Mutuality of obligation
  • Control
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Tax law [2026] UKFTT 415

Payroll & Pension Services (PPS Umbrella Company) Ltd v Revenue and Customs

Payroll & Pension Services (PPS Umbrella Company) Ltd v Revenue and Customs (employment status dispute; umbrella company; allegations of fraud; appointment of provisional liquidators; HMRC petition set aside; Appellant now impecunious; allegations of HMRC misconduct in Insolvency Act proceedings; application for a stay pending damages claim against HMRC; relevance of Social Security Administration Act 1992, s.117A; HMRC v Hyde considered) [2026] UKFTT 415 (TC) (20 March 2026)

The First-tier Tribunal stayed this tax appeal pending a preliminary hearing in related High Court proceedings and refused HMRC’s request for further information.

  • Employment status
  • Paye and nic liability
  • Abuse of process
  • Provisional liquidators
  • Impecuniosity and access to justice
  • Case management stays
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Employment law [2026] EAT 43

Whitaker v White Rose Academies Trust & Anor (PRACTICE AND PROCEDURE)

Whitaker v White Rose Academies Trust & Anor (PRACTICE AND PROCEDURE) [2026] EAT 43 (20 March 2026)

The EAT dismissed an appeal over worker status, holding that section 43K(1)(a) ERA 1996 was not part of the pleaded case and need not be raised by the tribunal.

  • Employment status
  • Worker definition
  • Protected disclosures
  • Whistleblowing
  • Unlawful deduction from wages
  • Tribunal procedure
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Tax law [2026] UKFTT 1607 (TC)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer) [2026] UKFTT 1607 (TC) (12 January 2026)

The Tribunal held that Wood Group Engineering (North Sea) Ltd was a host employer under the 1978 Regulations and dismissed its appeal against secondary NICs.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment arrangements
  • National-insurance-contributions
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Tax law [2026] UKFTT 1607

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer) [2026] UKFTT 1607 (TC) (12 January 2026)

The Tribunal held that Wood Group Engineering (North Sea) Ltd was a host employer under the 1978 Regulations and dismissed its NIC appeal.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment structures
  • National-insurance-contributions
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Tax law [2025] UKFTT 1607

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions) [2025] UKFTT 1607 (TC) (22 December 2025)

The tribunal dismissed Wood Group Engineering’s appeal, holding it was a host employer liable for secondary Class 1 NICs under the 1978 Regulations.

  • National insurance contributions
  • Host employer provisions
  • Anti-avoidance
  • Employment status
  • Offshore employment arrangements
  • National-insurance-contributions
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Tax law [2025] UKFTT 1607 (TC)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions) [2025] UKFTT 1607 (TC) (22 December 2025)

The tribunal dismissed Wood Group Engineering (North Sea) Ltd’s appeal, holding it was a host employer liable for secondary Class 1 NICs under the 1978 Regulations.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment structures
  • National-insurance-contributions
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Tax law [2025] UKFTT 1398

Cotton v Revenue and Customs (Coronavirus Pandemic - Self Employment Income Support Scheme)

Cotton v Revenue and Customs (Coronavirus Pandemic - Self Employment Income Support Scheme) [2025] UKFTT 1398 (TC) (20 November 2025)

The Tribunal dismissed Mr Cotton’s appeal against an HMRC assessment recovering £8,352 of SEISS payments, finding he was not shown to be self-employed in 2019/20.

  • Self-employment income support scheme (seiss)
  • Coronavirus support payments
  • Eligibility for seiss
  • Income tax assessment
  • Employment status
  • Seafarers earnings deduction (sed)
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Tax law [2025] UKFTT 1250 (TC)

Tyler Security Ltd v Revenue and Customs

Tyler Security Ltd v Revenue and Customs [2025] UKFTT 1250 (TC) (16 October 2025)

The tribunal held that specialist dog-handlers personally provided services to end-clients and were subject to supervision, direction and control, so the Agency Rules applied.

  • Agency rules
  • Paye regulations
  • Income tax (earnings and pensions) act 2003
  • Supervision, direction and control
  • Employment status
  • Agency-workers
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About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.