A football commentator would have been an employee of BSkyB under a hypothetical contract, and payments made to his personal service company were therefore subject to the intermediaries (‘IR35’) provisions. 

Summary

A football commentator would have been an employee of British Sky Broadcasting Ltd or Sky Ltd (‘BSkyB’) under a hypothetical contract, and payments made to his personal service company were therefore subject to the intermediaries (‘IR35’) provisions.

Background

The appellant was the personal services company of a well-known football commentator (AP) who had commentated for BSkyB for many years. AP was the sole director and majority shareholder in the appellant. In common with many other people who were engaged in the provision of media services, AP carried out his services as a commentator for BSkyB through the appellant as his intermediary.<>