HMRC to appeal Gary Lineker IR35 case

After dropping the argument over Gary Lineker’s employment standing, HMRC plans to attraction the ruling on the Higher Tribunal

The First Tier Tribunal dominated in favour of Lineker in March this 12 months, after he appealed a tax demand from HMRC for unpaid tax of £4.9m associated to earnings between 2013 and 2018 for TV presenter work for the BBC and BT Sport.

In whole, HMRC is pursuing Lineker for £3,621,735.90 in revenue tax and £1,313,755.38 in nationwide insurance coverage contributions (NICs).

The litigation concerned the IR35 intermediaries laws which is designed to clamp down on contractors who cost for his or her companies by private service corporations.

Lineker offered his companies through a partnership by Gary Lineker Media LLP and the sort of association was not lined by the IR35 guidelines. Until the principles are modified retrospectively it could appear unlikely that HMRC might win the argument.

On the First Tier Tribunal, Choose John Brooks stated: ‘As a matter of regulation when Mr Lineker signed the 2013 BBC contract, the 2015 BBC contract and the BT Sport contract for the supply of his companies, he did in order principal thereby contracting straight with the BBC and BT Sport.

‘As such, the intermediaries laws can’t apply – it is just relevant ‘the place companies are offered not underneath a contract straight between the consumer and the employee’. On this case, Mr Lineker’s companies had been offered underneath direct contracts with the BBC and BT Sport.’

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