Hypothetical contract indicated employment relationship

Bryan Robson the former professional football player was engaged through his personal service company – the taxpayer – to act as an ambassador for Manchester United. This involved him making personal appearances at events organised by the club and also allowing the club to use his image in promotional material.

HMRC decided that the IR35 legislation applied and raised determinations on the basis that income tax and National Insurance was due on the sums paid the taxpayer.

However because the arrangements for the years 2016 2017 2018 and 2019 had been entered into by Mr Robson not the personal service company HMRC agreed that IR35 could not apply and agreed that the appeals for those years should be allowed.

The First-tier Tribunal looked first at the image rights issue. It found that payments for the exploitation of image rights would not have been...