A leading firm of North Yorkshire Solicitors played a key role in a landmark case against HM Revenue and Customs (HMRC).
McCormicks Solicitors of Harrogate acted for the Professional Game Match Officials Ltd (PGMOL) in a decade-long case against HMRC which had argued that football referees should be treated as payrolled employees for tax purposes, rather than as self- employed, and claimed, therefore, that PGMOL owed £584,000 in unpaid tax in relation to matches between 2014 and 2016.
But, after ten years of litigation, a First Tier Tribunal on Friday (1 May) ruled that individual match engagements between PGMOL and its National Group referees were contracts for services, rather than contracts of employment.
The McCormicks team, led by Peter McCormick OBE, who was the Chairman of the Premier League when the case started in 2015, and employment Partner, Iain Jenkins, represented PGMOL from the outset, instructing Deloitte on the accountancy issues and both Leading and Junior Counsel.
Peter 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.
This ruling applies to referees and assistant referees who officiate in League One, League Two 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.
McCormicks is renowned for its expertise in Sport, with Peter McCormick regarded as one of the best sports lawyers in the world. In March 2025, it was announced that following his departure from the Premier League and FA, he would become the Executive Vice Chairman of Leeds United FC.
Image provided by McCormicks Solicitors
