Dave Chaplin, CEO of compliance solution IR35 Shield, said: "I have every sympathy for Dave Clark and know he will be disappointed to have lost his case. Media cases like these are unique and very fact dependent.
“Much of the hypothetical contract that was formed was based on terms that were derived via implication from statements made by witnesses under cross-examination during the hearing.
"Many of these media presenters’ contracts appear to be boilerplate, with additional arrangements having been agreed verbally. That can present a considerable challenge many years later in attempting to argue a case - memory fades faster than ink.”
There have been a number of IR35 cases against TV presenters in the past with Kaye Adams, Lorraine Kelly and Helen Fospero, as well as IT consultant Richard Alcock, having all won their cases against HMRC.
However, broadcaster Eamonn Holmes lost his case and Gary Lineker, a former footballer who made 80 appearances for England, has also been accused by HMRC of passing himself off as a freelancer in his role as a TV presenter.
What do you think about the issues raised by this story? Email us on FTAletters@ft.com to let us know