Are the clergy not accountable to their respective churches/diocese, ie the bishop of Liverpool is employed by the Catholic Church therefore accountable to the pope?
Not sure about the Catholic church, but in a test case a few years back, a sacked or redundant Church of England priest was found not to be employed as such by the Church and was ultimately accountable only to the Almighty! The Bishop and Archbishop as such had only sapiential authority over the priest rather than direct. The same applies I believe to Uber drivers and couriers (although not accountable to the Almighty!).
As a lay person, I do not know the detail of this or other cases. However I feel the results of this latest case are logical in that referees below SG1/2 pick up fees for their refereeing, they make their own work, pension and insurance arrangements, and they are not employed by anybody, as such, for their refereeing work. I have considerable doubts whether any appeal by the HMRC would be successful.