PD & MJ Ltd v HMRC: Phil Thompson – football pundit

The First-tier Tribunal’s decision in PD & MJ Ltd (in members voluntary liquidation) [2023] FTT TC 2019/01583 is another IR35 case under ITEPA 2003 Chapter 8 (the intermediaries legislation) still in the days when HMRC pursued the ‘contractor’ rather than the client. This case concerns Phil Thompson a former footballer and latterly a football pundit on Sky’s Soccer Saturday.

Mr Thompson worked through his personal service company PD & MJ Ltd (in members voluntary liquidation) as a sole director and was contracted to Sky to provide the services. HMRC maintained that the intermediaries legislation applied and that the company owed PAYE and NICs for the years 2013-14 to 2017-18. The key dispute was whether the legislation applied and whether Mr Thompson had he supplied his services directly to Sky would have been an employee of Sky.

Factual background

Mr Thompson was a footballer for...