Though to be fair to HCU - and that's not a sentence I will write too often - the FTT did not conclude (as I read it) that it is factually incorrect that Sky had a contractual right to require Phil Thompson to express opinions that were not his own. The Upper tax Tribunal's decision seems to indicate that it did - see para 35 of the UT's judgment* - but that it was subject to an implied condition of reasonableness and was in any event not especially material to the central question of whether Thompson was an employee for tax purposes.
I imagine you do not have any sort of contract with Talksport but if HMRC ever accused you of being an employee of TS rather than an independent contractor, I suspect your freedom from editorial influence is a point that would count in your favour.
I suspect the reality, as someone else posted, is that the majority of cases where an individual is engaged to provide expert/pundit analysis whether pursuant to a formal contract of employment or on an ad-hoc basis contains something similar (for instance to prevent honestly held but potentially libellous opinions from being expressed).
I suppose the shock for some is seeing it laid out in black and white that talking heads within sports broadcasting may be contractually obliged to toe the party line.
*
https://assets.publishing.service.g...eef5a8c15e8e/PD__MJ_v_HMRC_final_decision.pdf para 35
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