Football commentator loses IR35 appeal

McCann Media Ltd (MML) was the personal service company of Neil McCann a former Scottish Premiership footballer. He provided services through MML to British Sky Broadcasting Ltd (Sky). HMRC considered the intermediaries legislation (ITEPA 2003 Part 2 ch 8) applied to these services and raised assessments for PAYE and National Insurance contributions.

The First-tier Tribunal found that under a hypothetical contract Mr McCann would not be considered to be in business on his own account and dismissed the appeal. The taxpayer was granted permission to appeal to the Upper Tribunal.

On the taxpayer’s assertion that the First-tier Tribunal had erred in law on mutuality of obligations the Upper Tribunal found this was not the case.

The taxpayer said Mr McCann was entitled to take on a role as interim manager of Dundee FC without having to obtain approval from Sky. The Upper Tribunal noted that an employee...