In the latest IR35 case, Sky Sports presenter Alan Parry faces a £356,420 tax bill after judge rules that his working arrangements were equivalent to employment contract
The tribunal ruled that the mutuality of obligation and control tests were satisfied and that the terms of the contracts were consistent with an employment relationship, rather than contractor status.
The tax dispute relates to five tax years from 2013-14 to 2018-19, when HMRC argued that Parry’s working arrangements did not meet the IR35 rules.
Parry provided his services to BSkyB through his personal services company, Alan Parry Productions Limited, working as a football commentator for the broadcaster.
In common with many other people who work in media, Parry carried out his services as a commentator for BSkyB through his company, which paid him a salary and dividends.
