Gary Lineker wins IR35 case against HMRC

Match of the Day presenter, Gary Lineker has won a £4.9 million claim from HMRC after a tax tribunal found that he did not fall inside IR35.

HMRC claimed that Lineker should’ve been classed as an employee of the BBC and BT Sport for his presenting duties, as opposed to a freelancer.

However, Lineker argued that all taxes were paid on his income via a partnership – Gary Lineker Media (GLM), which was set up with his ex-wife Danielle Bux in 2012.

Judge John Brooks ruled that the IR35 legislation did not apply to Lineker’s case.

Judge Brooks, said, “As a matter of law, when Mr Lineker signed the 2013 BBC Contract, the 2015 BBC Contract and the BT Sport Contract for the provision of his services, he did so as principal thereby contracting directly with the BBC and BT Sport.

“As such, the intermediaries legislation cannot apply – it is only applicable ‘where services are provided not under a contract directly between client and the worker’.

“In this case Mr Lineker’s services were provided under direct contracts with the BBC and BT Sport.

“Although such a conclusion might appear inconsistent with my conclusions that the intermediaries legislation can apply to partnerships… that is not the case.”

Following the decision, Lineker tweeted: ‘Thanks for all the congratulatory messages. I am pleased that the Tribunal has endorsed my contention that I have not failed to pay any taxes or National Insurance by reason of the IR35 rules.’

However, HMRC has said it is considering an appeal, with a spokesperson saying, “The tribunal has confirmed the off-payroll rules apply to partnerships, as we have always said. “However, we do not agree with its decision that the rules cannot apply in this case and we’re considering an appeal.

“It is our duty to ensure everyone pays the right tax under the law, regardless of wealth or status.”

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