Sky rugby commentator wins IR35 appeal

23rd January 2023

Former rugby player and Sky commentator, Stuart Barnes, has won his £695k appeal against HMRC. HMRC determined his contract for Sky from 2013 to 2019 should be subject to Income Tax and National Insurance.


Using previous case law, it was agreed there was mutuality of obligation (MOO) and a sufficient degree of control by Sky. However, Mr Barnes created the content of the commentary, so was much freer than sports presenters, and carried a reputation risk every time he appeared on Sky.


He also provided services to a range of other media organisations which contributed to the decision he is in business on his own account and not financially dependent on Sky.


HMRC are expected to appeal this decision.

Disclaimer - All information in this post was correct at time of writing.
Other Blogs