The Upper Tribunal found that the First-tier Tribunal made errors in law in finding that 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 and allowed the appeal by HMRC.  

Summary 

The Upper Tribunal (UT) found that the (FTT) made errors in law in finding that 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 National Insurance contributions (NICs) purposes and allowed the appeal by HM Revenue and Customs (HMRC). 

Background 

A 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 SLB,