Dave Clark worked as a freelance Sky presenter and commentator, primarily working on darts coverage for the broadcaster.

The First Tier Tribunal has ruled that Clark was effectively an employee of Sky and was therefore liable for income tax and national insurance contributions, estimating that a tax bill of £281,084.48 was now due. This related to tax liabilities from 2012 to 2018.

The case involved the presenter’s personal service company, Little Piece of Paradise (LPPL), and focused on whether the presenter should have been regarded as an employee from a tax perspective if he was engaged under a contract directly with the television company, taking into account the principles of mutuality of obligation.