Upper Tribunal’s decision in McCann Media Ltd

After a bit of a break we see the return of some IR35 appeals. The case of McCann Media Ltd personal service company of Neil McCann the former Scottish Premiership footballer and soccer pundit for Sky was heard before the Upper Tribunal after the taxpayer appealed on losing his case before the First-tier Tribunal in 2022. The appeal was heard in October 2023 but the decision was not released until 5 April 2024.

The Upper Tribunal largely endorsed the First-tier Tribunal’s ruling confirming that payments Neil McCann received from Sky were within IR35.

In considering the contractual arrangements between Sky and Neil McCann the tribunal went through the typical areas we have seen explored in other recent IR35 rulings. Interestingly despite the view of counsel for Mr McCann that the First-tier Tribunal had made errors when considering the contractual arrangement the Upper...