“…2047A-B per Lord Irvine of Lairg LC, Usetech Ltd v Young [2004] EWHC 2248 (Ch) at [55]-[65], Professional Game Match Officials Ltd v HMRC [2021] EWCA Civ 1370; [2021] STC 1956 at [120]-[124].…”
“…s reasoning is not, however, consistent with the subsequent decision of this Court in Professional Game Match Officials Ltd v Revenue and Customs Commissioners [2021] STC 1956 (“the PGMOL case” ). In that case, the Court was dealing with referees at football matches. There, professional referees could accept an appointment to referee…”