McCann Media Ltd v HMRC

In McCann Media Ltd v HMRC [2024] UKUT 94 (TCC) (5 April 2024) the UT dismissed the company’s appeal against a decision of the FTT that the IR35 employment intermediaries legislation applied to arrangements between the company and Sky TV.

The company (MML) was the personal service company of Neil McCann a former Scottish Premiership footballer who played international football representing Scotland. Mr McCann provided TV punditry and co-commentator services through MML which entered into services agreements with Sky TV. HMRC considered that the arrangements fell within the intermediaries legislation and issued determinations and notices for PAYE and NIC for five years. During those years the only other activity of MML was to provide the services of Mr McCann for a six-week stint as interim manager of Dundee FC. This occurred during the term of the Sky contracts.

MML appealed against the FTT’s decision upholding the determinations and...