Sky rugby pundit’s hypothetical contract would have been one of employment

England rugby international Stuart Barnes worked for Sky TV from 1994 to 2019 after he retired as a player. 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 First-tier Tribunal allowed the taxpayer’s appeal. HMRC appealed.

The Upper Tribunal dismissed HMRC’s first ground of appeal that the First-tier Tribunal had erred in its construction of the hypothetical contract concerning Sky’s first call over Mr Barnes. HMRC’s second ground of appeal concerned the third stage in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497.

On the second...