The First-tier Tribunal refused permission for a limited liability partnership to make an appeal that was 60 days late in an IR35 case concerning an individual who performed services as a tennis commentator for Sky Sports.    

The applicant, a partnership intermediary, had a member (BC) who performed services as a tennis commentator on matches broadcast by Sky UK Ltd (Sky) during the relevant tax years. By notices and determinations, HM Revenue and Customs (HMRC) asserted that during those tax years, the arrangements between the applicant and Sky were such that had they taken the form of a contract between BC and Sky, BC would be regarded as employed by Sky such that additional income tax and Class 1 National Insurance contributions would be due. HMRC’s opinion was issued on 17 June 2021, during an enquiry. 

On 8 December 2021 and in response to appeals, HMRC issued its ‘view of the matter’ letter. It stated