The Upper Tribunal handed down its decision in PD & MJ Ltd v CRC [2025] UKUT 94 (TCC) on 17 March.
PD & MJ Ltd (the appellant) is a personal service company (PSC) through which former footballer Phil Thompson provided punditry services to Sky Sports. Mr Thompson appeared as a regular pundit on Sky’s Soccer Saturday program offering live commentary and analysis during football matches.
Initially Mr Thompson had provided his services to Sky directly but from 2013 onward he did so via his PSC. The relevant years under dispute were 2013-14 to 2017-18 during which PD & MJ Ltd had contracts with Sky for Mr Thompson’s services. These contracts engaged Mr Thompson to appear on Soccer Saturday on an ‘ad hoc as and when required’ basis effectively whenever Sky asked him to participate in the weekly show.
Under the arrangements Mr Thompson was...
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