The services of a rugby union presenter and commentator through a personal services company did not fall within the intermediaries legislation (IR35) for income tax and NICs purposes.  

Summary 

The services of a rugby union presenter and commentator through a personal services company did not fall within the intermediaries legislation (IR35) for income tax purposes (in ITEPA 2003, ss 48-61) and National Insurance contributions (NICs) purposes. 

Background 

The appellant company (SLB) was incorporated in March 2005 as the personal service company of an individual (SB), an ex-rugby union player who subsequently became a television presenter and commentator. Through the appellant company, SB provided his services in relation to rugby union to a range of media organisations. 

A dispute arose with HM Revenue and Customs (HMRC) concerning two contracts covering the