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

Mr Stuart Barnes was a well-known rugby union player in the 1980s and 1990s. Around the time of his retirement from the sport in 1994, Mr Barnes began his career as a freelance writer and television presenter. He came to be known as “the voice of rugby”.

Through his personal service company, S&L Barnes limited (“SLB”), Mr Barnes provided services in relation to rugby union to a number of media organisations. In the period between 6 April 2013 and 5 April 2019, SLB provided the services of Mr Barnes to Sky TV Limited (Footnote: ¹) (“Sky”) pursuant to two contracts. HMRC considered that the contracts fell within the intermediaries legislation (commonly known as “IR35”), with the result that Mr Barnes was taxable on his income from Sky as if an employee, and issued SLB with determinations in respect of income tax deductible through Pay As You Earn and notices of decision in respect of national insurance contributions (“NICs”) for the tax years within that period.

SLB appealed against the determinations and decisions to the First-tier Tribunal (Tax Chamber) (the “FTT”). In a decision released on 20 January 2023 (the “Decision”), the FTT allowed SLB’s appeal. HMRC now appeal against the Decision.