Tag: First-Tier Tribunal

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.

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.

Personal Liability Notices (PLNs) Guide 2026: What Directors Need to Know

Personal Liability Notices (PLNs) are a powerful HMRC enforcement mechanism that can make company directors and officers personally liable for unpaid corporate tax debts, including PAYE, National Insurance Contributions, VAT, and CIS. In 2026, PLNs are increasingly used in insolvency and enforcement scenarios, placing directors’ personal assets and professional futures at direct risk.