Presenter was not solely dependent on Sky

Former England rugby international Stuart Barnes worked for Sky TV from 1994 to 2019 over which time he became known as the ‘voice of rugby'. During 2013 to 2019 he provided his services through his personal services company S&L Barnes Ltd. Through his company he also provided weekly columns for national newspapers and was a pundit on TV channels in Ireland and Australia.

After a review HMRC decided Mr Barnes was an employee of Sky and assessed him to income tax and National Insurance contributions on his earnings.

The taxpayer appealed.

The First-tier Tribunal found that the hypothetical contract between Mr Barnes and Sky was one for personal services - if he was not available Sky would choose another Sky commentator. There was no right of substitution.

While Mr Barnes had to adhere to Sky’s broadcasting terms and conditions and general guidelines he had...