Mr Thompson a former footballer and manager appeared on Sky’s Soccer Saturday between 1994 and 1998 as one of a panel to provide football analysis. He then worked at Liverpool Football Club until 2004 when he returned to Soccer Saturday. From 2013 he provided his services through his personal service company PD & MJ Ltd.
HMRC decided the intermediaries legislation applied and raised assessments for PAYE and National Insurance on the company for the years 2013-14 to 2017-18.
The First-tier Tribunal dismissed the taxpayer’s appeal on the basis that the ‘hypothetical contract’ between Sky and the taxpayer was one of employment.
The taxpayer appealed saying the First-tier Tribunal had erred in law by concluding that Mr Thompson would be regarded as an employee of Sky under the hypothetical contract.
The Upper Tribunal agreed with the First-tier Tribunal that the hypothetical contract would classify...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
