S & L Barnes Ltd v HMRC

In S & L Barnes Ltd v HMRC [2023] UKFTT 42 (TC) (20 January 2022) the FTT held that the intermediaries legislation (IR35) did not apply to a personal service company which supplied the services of former international Stuart Barnes (B) to Sky TV as a rugby co-commentator and pundit. There was a sufficient control over B in the performance of his services and there being an obligation for Mr Barnes to perform the services personally.

The company provided the services of B to a range of media organisations including The Times The Sunday Times and several broadcasters. The appeal concerned two contracts for the period 2013 to 2019 under which the company supplied the services of B to Sky TV. The income from the contracts represented approximately 60% of the income of the company the remainder consisting mainly of income from newspaper columns.

The FTT first identified...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.