Upper Tribunal Tax and Chancery Chamber

UT/2023/000068 - [2024] UKUT 00262 (TCC)

Fecha: 25-Abr-2024

background facts

background facts

14.

References below in the form FTT[x] are to paragraphs of the Decision.

15.

The FTT made detailed and comprehensive findings of fact, at FTT[8]-[88]. Mr Barnes was called as a witness and was the subject of extensive cross-examination. The FTT found him to be a credible and reliable witness and accepted his evidence as to matters of fact: FTT[7]. In brief summary, relevant findings of the FTT included the following:

(1)

Mr Barnes started working as a commentator on Sky Sports in 1994, and worked with them for 25 years. From 1993, he had built up a profile as a freelance writer, in particular as a columnist with the Times and the Sunday Times, and as a television presenter.

(2)

In the period relevant to the appeal, SBL entered into two contracts with Sky for the provision of Mr Barnes’ services as a sports broadcaster. The first covered the period 1 June 2013 to 31 May 2017 (the “First Contract”), and the second covered the period 1 June 2017 to 31 May 2019 (the “Second Contract”) (together the “Contracts”).

(3)

The principal terms of the Contracts were set out at FTT[29]-[44].

(4)

During the period under appeal, Mr Barnes’ main engagements were with Sky, the Times and the Sunday Times. Mr Barnes also worked for non-Sky broadcasters in covering the 2015 and 2019 World Cups, and fitted in various commitments with other media organisations.

(5)

The FTT made findings at FTT[61]-[65] as to the proportion of SLB’s income which arose from Sky. During the relevant period, the income received by SLB from Sky as a percentage of its overall income in the year ranged from 57.3% to 61.5%, dropping in 2019-20 to 33.4% when Sky Sports significantly reduced its coverage of rugby union matches.

(6)

The FTT set out Mr Barnes’ oral evidence, and made findings of fact, as to the various roles which he fulfilled in relation to the services rendered to Sky; how he interwove Sky and non-Sky work; the rugby season work pattern; the Six Nations; the World Cup; the manner and degree of control which Sky exercised over him, and the Stuart Barnes brand.