Business Tax Briefing

First-tier Tribunal allows taxpayer’s appeal in football referee employment status case

The First-tier Tribunal (FTT) has allowed the taxpayer’s appeal in Professional Game Match Officials Limited v HMRC, concerning the employment status of certain football referees. The case discussed the application of the Ready Mixed Concrete (RMC) test for employment status. In 2024, the Supreme Court determined that the "irreducible minimum" for mutuality of obligation and control (RMC Limbs 1 and 2) was met for individual match engagements of the referees. However, the case was remitted to the FTT for a re-evaluation at RMC Limb 3, which required assessing the nature and extent of the mutual obligations and control within the overall multi-factorial assessment.

The FTT undertook a detailed discussion of the nature and quality of both mutuality and control as part of the RMC Limb 3 assessment. Despite the initial thresholds in RMC Limbs 1 and 2 being met, the FTT concluded that the characteristics of both mutuality and control, when viewed holistically, actively pointed away from an employment relationship. For instance, the control exercised by Professional Game Match Officials Limited (PGMOL) was deemed "regulatory, developmental and gatekeeping in character rather than managerial and supervisory," and the mutual obligations were found to be “narrow, episodic” and “permeated by choice”. Overall, the FTT found that at RMC Limb 3, the picture that emerged was one of self-employment and upheld PGMOL’s appeal.

Taxpayer granted permission to appeal to Supreme Court in stamp duty land tax case

The taxpayer has been granted permission for an appeal of the Court of Appeal’s (CA) judgment in the stamp duty land tax (SDLT) case The Tower One St George Wharf Limited. The case relates to a series of transactions for the transfer of an interest in a residential property from one group company to another. Whilst the CA accepted the taxpayer’s primary appeal ground, it also agreed with arguments set out in HMRC’s Respondent’s Notice on the application of the anti-avoidance provision in section 75A FA 2003, leading to the ultimate outcome that the taxpayer’s appeal was dismissed (read more in our previous Business Tax Briefing). The Supreme Court’s summary states that both grounds of appeal relate to the CA’s judgment on section 75A.

Electricity generator levy technical note published

On 6 May 2026, HMRC published a technical note on the increase in the rate of the electricity generator levy (EGL) from 45% to 55%, with effect from 1 July 2026. The note sets out how the EGL will be charged where the ‘qualifying period’ straddles the commencement date and the interaction with quarterly instalment payments for large or very large companies.

HMRC publish MLI synthesised texts of UK tax treaties with Indonesia and Pakistan

HMRC have published new ‘synthesised texts’ showing how the operation of the 1994 UK-Indonesia Double Taxation Convention and the 1986 UK-Pakistan Double Taxation Convention are modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the ‘MLI’).

EMEA Dbriefs webcasts

The next EMEA Dbriefs webcast will take place on Tuesday 19 May 2026 at 12.00 BST/13.00 CEST. In Off payroll workforce risk – Spring 2026 tax and legal updates, hosted by James Warwick, we will cover the latest case law developments in this area, comment on the finer detail of the now live (from 6 April 2026) statutory legislation for ‘umbrella company’ arrangements, and share our recent practical experience of HMRC enforcement activity and good governance.