Bryan Robson’s IR35 decision produces no real winners

On 20 January 2025 Judge Beare in the First-tier Tribunal released his decision in the IR35 (ITEPA 2003 chapter 8) appeal case of Bryan Robson Ltd (TC9408). The case involved former England Footballer Bryan Robson and services provided to Manchester United Football Club (MUFC) as a global ambassador for six tax years from 2015-16 to 2020-21 for an annual fee of £300 000 per year.

At the four-day hearing it became apparent that Bryan Robson Ltd (BRL) was unique compared to the 21 cases heard since 2017 when HMRC began litigating IR35 cases again after a five-year hiatus.

Unlike most IR35 cases the outcome wasn’t 1-0 to either side. From a quantum viewpoint had the appeal been a football match Robson scored the first five goals with HMRC scoring one goal in extra time leaving it 5-1 to Robson. HMRC’s...