UT (Tax & Chancery) UT-2024-000044 - [2025] UKUT 00094 (TCC)

This ground discloses no error of law. The FTT was entitled to find that Mr Thompson had his own status and character as a result of his background but nonetheless he had become associated with Soccer Saturday. The FTT neither made irrational findings nor failed to take into account relevant evidence in coming to its conclusion.

The FTT recorded two facts it had found based upon documentary and oral evidence: a) In paragraph 4.2 of the Schedule, Mr Thompson recognised, “… during the Assignment I will have become associated in the minds of the public with Sky Sports …”; and b) Mr Thompson stated in his evidence that the viewing public would expect him to be on their screens on Saturday. This more than reasonably justified the FTT’s evaluative conclusion.

At [71] of the Decision, in distinguishing Barnes FTT, but not forming part of its core reasoning, the FTT found that Mr Thompson was more closely associated with Sky than any other professional activities “that he was carrying out at the time”. This was not simply a rational finding but strongly supported by the evidence. Apart from his work for Sky, Mr Thompson’s other professional activities were “work for Skybet … speaking engagements, tours of Liverpool’s stadium at Anfield, and television interviews with Liverpool’s television channels”. The FTT was entitled to find that Mr Thompson was better known in the period 2013 – 2017 for his role on Soccer Saturday than for those matters.