How a Former Manchester United Legend Fell into the IR35 Pitfall
When legends of the game slog through the bureaucracy of the tax office, things don’t always go as planned. The ex‑Manchester United captain Brian Robson recently found himself on the wrong side of a first‑tier tribunal that chalked him up as a “disguised employee.” In plain English, it means his fan‑facing work was treated like a regular job rather than a freelance gig.
What the Tribunal Decided
- Robson was paying £150,000 a half‑year for his ambassadorial duties.
- He had to hit the club’s events at least 35 times every six months.
- Because the club orchestrated the whole thing—no substitution clause, and Robson’s services were hand‑delivered—the tribunal called it an employee‑like relationship.
- He was financially tight‑rope‑walking for over a decade, with the club contributing 87 % of his income in 2019‑20 and 94 % in 2020‑21.
Why It Matters
In the world of IR35, the line between contractor and employee can be razor‑thin. A person who opts out of being an employee must show autonomy—think of the ability to bring in a substitute or make decisions on their own schedule. In Robson’s case, the club was the boss, and that wasn’t a subtle nuance for the tribunal.
What About the Tax Bill?
HMRC has stepped in, claiming a tax bill that stretches from December 2019 to April 2021, covering the parts the first‑tier decision says should have been paid in full. The exact amount isn’t on the table because image‑rights income that Robson earned separately is still tangled in the calculations.
Expert Take
Seb Maley, CEO of IR35 specialist firm Qdos, said it’s a wake‑up call for everyone. “When you’re a freelancer or operating under a contract, you need clear boundaries,” he explained, adding that the club’s significant control over Robson’s schedule is a classic sign of employee status. He hinted that many parties might re‑review the contract from the get‑go and perhaps even appeal the decision, but the takeaway remains: the contract is the first thing HMRC looks at.
Why You Should Care
If you’re a contractor, a business owner, or even a sports star in a commercial role, this case is a slang‑speak lesson: your agreements need to be tight. The first glance of the contract will shape your tax story.
