The former professional tennis player, Barry Cowan, who worked through Cranham Sports LLP, appealed against a previous decision by HMRC that he should be treated as an employee of Sky for tax purposes for work carried out between the tax years 2014 and 2019.

Cowan was the sole member of Cranham Sports LLP which was set up in 2009.

He had missed the deadline to make an appeal and his adviser also failed to ensure that the claim was made in time.

Cowan worked as a tennis commentator for matches broadcast by Sky UK over the five-year period.