15 April 2024
Neil McCann, a Sky Sport presenter and former footballer, has lost his appeal in the Upper Tier Tribunal (UTT) in relation to off-payroll working. The dismissal of the appeal lands him with a c.£210,000 tax bill to HM Revenue and Customs (HMRC).
The UTT agreed with the previous decision to dismiss the appeal at First Tier Tribunal (FTT), also concluding that McCann’s contract with Sky would not be viewed as a business in its own right.
Speaking to FT Adviser, Dave Chaplain, CEO of off-payroll working compliance firm, IR35 Shield, highlighted how hard it is to overturn a decision made at FTT. He Said: "The key lessons for taxpayers heading to first-tier tax tribunal is to ensure the facts of the case are comprehensively corroborated and presented, because once the FTT has made its decision, it’s very hard to overturn."
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