Lynagh, who is a managing director for Dow Jones, also works as a sports commentator for sports stations, predominantly Sky.

In 2011, he set up personal services company MPTL Limited, which offers business support services. Through his company, Lynagh has been in dispute with HMRC since 2020 over a tax bill of £230,000 in income tax and national insurance contributions (NICs) for his work as a pundit.

The circumstances of the appeal, as noted by the Judge, follows other IR35 appeals in recent years. Back in July, Sky Sports presenter Alan Parry lost his appeal against HMRC regarding a £356,000 tax bill. In addition, former Sky Sports TV presenter Dave Clark lost an IR35 appeal against HMRC, which saw him handed a £281,000 tax bill.