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

The FTT decided that “ad hoc” meant that there were no contractually defined or fixed occasions for the provision of the Services under the Assignment clause ([46]). It held that “as and when required” meant required by Sky.It did not accept that this is to be construed as meaning that Mr Thompson or the Appellant had a right to refuse any request by Sky or that appearances would be by mutual agreement as the Appellant had argued. It found that the proper construction is that the Services were to be provided whenever Sky required them.At [47] it implied a term of reasonableness, such that the Assignment would be on an “ad hoc as and when reasonably required basis.”