LEXLAW Solicitors & Barristers
In complex civil litigation, lower courts can commit critical procedural errors, such as deciding an application based on arguments that were never formally pleaded by the parties. As demonstrated by the High Court’s ruling today in Arran Coghlan & Anor v Lexlaw Ltd, an appellate strategy that holds a lower court to the boundaries of civil procedure can successfully reverse an irregular judgment.
In PGMOL v HMRC [2026] UKFTT 00654 (TC), the First-tier Tribunal determined that National Group football referees engaged by Professional Game Match Officials Ltd were not employees, allowing PGMOL’s appeals against Regulation 80 PAYE determinations and Class 1 NIC decisions worth over £583,000. Our specialist tax dispute solicitors and barristers analyse the multifactorial RMC Stage Three assessment, the significance for employment status disputes, and what this means for HMRC investigations into PAYE and National Insurance.
Nothing left to load.