The First Tier Tribunal (FTT) has ruled against McCann and upheld HMRC’s tax determinations of £190,047.60 stating that the services McCann provided to Sky were under a contract of employment and that he would be regarded for income tax purposes as an employee.

The final amount owed to HMRC after offsetting corporation tax and income taxes already paid will be lower and will be decided by the tax authority.

McCann was a former Scottish Premiership footballer and after retiring in 2009 McCann formed the company McCann Media Limited (MML).