Part-Time Professional Football Referees Are Not Employees, Tribunal Rules

In the tax and employment fields, the tricky distinction between employment and self-employment has proved immensely controversial. In a guideline case, however, the First-tier Tribunal (FTT) has ruled that part-time professional football referees fall into the latter category. The case concerned a company that was set up in 2001 by the Football Association, the Premier[…]