Upper Tribunal Tax and Chancery Chamber

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

Fecha: 25-Abr-2024

Factor (7)

Factor (7)

82.

FTT[134(7)] stated as follows:

(7)

Depending on his availability, Mr Barnes would agree to be interviewed for Sky Sports News during pre-match on request, especially for matches not broadcast by Sky such as the Six Nations and the World Cup. The news interviewer of Mr Barnes might have been an employee for Sky, but it would be most unusual for an employer to interview its employee regularly on request (if Mr Barnes were Sky’s employee). The context in which Mr Barnes became a regular candidate to be interviewed by Sky Sports News was his reputation as a rugby union expert, well-known and well-regarded outside Sky TV. It was Mr Barnes’ personal reputation in this respect that Sky contracted with SLB to ensure it could have regular access and first call. The fact that Sky Sports News sought to interview Mr Barnes is a strong indicator that the contractual relationship in real terms was not that of a master-servant relationship in a contract of employment.

83.

Mr Stone argued that the FTT’s central premise, that it would be most unusual for an employer regularly to interview an employee, was perverse, and based on no specific or general evidence; it is no more or less likely that a person who is interviewed by a broadcaster which engages them for their expertise is engaged on an employed or self-employed basis.

84.

We agree with Mr Stone. We are puzzled as to why the FTT considered that this was a “strong indicator” that the relationship was not one of employment. We do not consider that, as matter of principle, it pointed one way or the other.