Gary Lineker in IR35 court battle with HMRC

07 May 2021

It has been reported that former footballer and Match of the Day presenter, Gary Lineker, is the latest  in a string of TV presenters that HMRC has taken to court in relation to IR35 rules.

Kaye Adams, Lorraine Kelly and Helen Fospero, who are also TV presenters all won their IR35 cases against HMRC, but Eamonn Holmes lost. Holmes is, however, appealing the verdict.

HMRC states that Lineker owes £3,621,735.90 in Income Tax and £1,313,755.38 in National Insurance (NI), which equates to a total bill of £4.9 million. This is because Lineker worked as a contractor, but HMRC argues that he should have been taxed as a direct employee of both the BBC and BT Sport, on which he covers the UEFA Champions League.


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