Category: HMRC Investigations | LEXLAW Solicitors & Barristers

HMRC Sent Off in £584k Football Referees Tax Battle

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.

Post date 8 May 2026
Post author By Muhammad Awais Bahadur
Post categories In Appellate Jurisdiction, Case Law, Case Study, HM Treasury, HMCTS, HMRC, HMRC Investigations, Litigation
Tags Atholl House Productions, contract of employment, contracts for services, control test, employment status, First-Tier Tribunal, football referees, HMRC employment investigation, HMRC NIC dispute, IR35, lexlaw, mutuality of obligation, National Insurance Contributions, PAYE Regulation 80, PGMOL Supreme Court, PGMOL v HMRC, Ready Mixed Concrete test, RMC Stage Three, Tax Chamber, Tax Disputes Solicitors, tax tribunal appeal

Ultimate Guide to HMRC Discovery Assessments: How to Challenge & Appeal (2026)

HMRC discovery assessments can arrive years after you filed, but many are successfully challenged. This guide explains the legal framework, grounds of appeal, and how to protect your position in 2026.

Post date 1 May 2026
Post author By Muhammad Awais Bahadur
Post categories In Alternative Dispute Resolution, Appeal Process and Procedure, Disclosure, First Tier Tax Tribunal, HMRC, HMRC Investigations
Tags Discovery Assessment Appeal, First-Tier Tribunal, HMRC Discovery Assessment, HMRC Investigation, lexlaw, Tax Appeals, Tax Disputes, Tax Solicitors London, Tax Tribunal, TMA 1970 s.29

Directors Exposed to Personal Liability in the Twilight Period (Insolvency Act 1986)

Directors who continue trading after they knew, or ought to have concluded, that there was no reasonable prospect of avoiding insolvent liquidation or administration may face personal liability under section 214 of the Insolvency Act 1986. During the period in which a company is insolvent or nearing insolvency, directors’ decisions may also come under closer scrutiny, particularly where losses to creditors increase.

VAT De-Registration Appeals: How to Challenge HMRC’s Decision to Cancel Your VAT Number

If HMRC has cancelled your VAT number, urgent action is required. This guide explains how to challenge an HMRC de-registration decision through the internal review process and the First-tier Tax Tribunal, and why early legal advice is critical.

Post date 17 April 2026
Post author By Muhammad Awais Bahadur
Post categories In First Tier Tax Tribunal, Fraud, HM Treasury, HMRC Investigations, Judicial Review, Litigation, VAT
Tags First Tier Tax Tribunal, HMRC cancel VAT number, HMRC internal review, Schedule 1 VATA 1994, tax tribunal appeal London, taxdisputes.co.uk, VAT appeal solicitor, VAT de-registration UK, VAT registration dispute, VATA 1994

HMRC Sent Off in £584k Football Referees Tax Battle

Ultimate Guide to HMRC Discovery Assessments: How to Challenge & Appeal (2026)

Directors Exposed to Personal Liability in the Twilight Period (Insolvency Act 1986)

VAT De-Registration Appeals: How to Challenge HMRC’s Decision to Cancel Your VAT Number

£115m UK Palace Insufficient for Service of NBD Bankruptcy Petition on Qatari

Winning on Appeal: Reversing Judicial Errors in Coghlan v Lexlaw [2026]

Defending Claims Brought by Liquidators: A UK Director’s Guide

Defeating HMRC’s £1m VAT Assessment

Consumer Credit Act 1974 Reform: What Borrowers Need to Know