Lineker wins IR35 case against HMRC

29 March 2023

HM Revenue and Customs (HMRC) has been delivered another blow in the courts as Gary Lineker has been deemed successful in a First-tier Tax Tribunal.

Lineker presented for the BBC and BT Sport under a general partnership, Gary Lineker Media (GLM). The case also involves his former wife, Danielle Bux, previous partner in GLM.

The decision summary states “the effect of my conclusions is that because there were direct contracts, between the BBC and Mr Lineker and BT Sport and Mr Lineker, the intermediaries legislation (IR35) does not, and cannot as a matter of law, apply.”

With HMRC seeking 3.6 million in income tax and 1.3 million in national insurance, this decision stacks up with Adrian Chiles’ £1 million success.

It is believed HMRC will contest this decision.

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