In McCann Media Ltd v HMRC [2022] UKFTT 104 (TC) (10 March 2022) the FTT dismissed the taxpayer’s appeal against HMRC’s conclusion that the arrangement between it and Sky to provide the services of punditry and co-commentating of former footballer Neil McCann was an employment arrangement for IR35 purposes.
McCann Media Ltd (MML) is the personal service company (PSC) of Neil McCann a former Scottish Premiership footballer who played international football representing Scotland. Mr McCann provided punditry and co-commentator services through MML which entered into services agreements with British Sky Broadcasting Ltd (Sky). HMRC considered the arrangements between Mr McCann his PSC and Sky fell within ITEPA 2003 Part 2 Chapter 8 (IR35) and issued determinations and notices for PAYE and NICs.
The FTT approached matters in three steps. First the FTT concluded that the contracts between Sky and MML largely reflected the agreement...
