Football, tax tribunals and residency rules all come under the spotlight in this week’s episode of The Tax Factor, as Paul Noble and Robert Salter discuss some of the latest stories making headlines across the tax world.
The episode begins with the high-profile PGMOL case against HMRC, exploring why part-time football referees were ultimately found to be self-employed and what the decision could mean for wider employment status disputes. Paul and Robert discuss the importance of looking beyond simple “tick-box” tests and why the case reinforces the need to consider the full picture.
They also examine a significant residency case involving transit days and exceptional circumstances, before turning to the growing differences between Scottish and UK income tax rates and the practical implications for workers on either side of the border.
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