In S & L Barnes Ltd v HMRC [2023] UKFTT 42 (TC) (20 January 2022) the FTT held that the intermediaries legislation (IR35) did not apply to a personal service company which supplied the services of former international Stuart Barnes (B) to Sky TV as a rugby co-commentator and pundit. There was a sufficient control over B in the performance of his services and there being an obligation for Mr Barnes to perform the services personally.
The company provided the services of B to a range of media organisations including The TimesThe Sunday Times and several broadcasters. The appeal concerned two contracts for the period 2013 to 2019 under which the company supplied the services of B to Sky TV. The income from the contracts represented approximately 60% of the income of the company the remainder consisting mainly...
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In S & L Barnes Ltd v HMRC [2023] UKFTT 42 (TC) (20 January 2022) the FTT held that the intermediaries legislation (IR35) did not apply to a personal service company which supplied the services of former international Stuart Barnes (B) to Sky TV as a rugby co-commentator and pundit. There was a sufficient control over B in the performance of his services and there being an obligation for Mr Barnes to perform the services personally.
The company provided the services of B to a range of media organisations including The TimesThe Sunday Times and several broadcasters. The appeal concerned two contracts for the period 2013 to 2019 under which the company supplied the services of B to Sky TV. The income from the contracts represented approximately 60% of the income of the company the remainder consisting mainly...
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