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

Summary

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

Background

A company (‘MML’) was the personal service company of a former Scottish Premiership footballer (‘NM’) who played international football for Scotland, and later became a qualified coach. After retiring as a player, he moved into punditry. NM and his wife formed MML in August 2009.

MML entered into two service agreements