In the latest high profile IR35 case, HMRC is pursuing presenter Gary Lineker over a £4.9m tax bill.
The self-employed Match of the Day presenter set up a partnership called Gary Lineker Media in 2012 with his former wife, which he used to channel his earnings from BT Sport and the BBC.
The tax bill in question relates to tax and national insurance contributions for work Lineker carried out with the BBC between the 2013/14 and 2026/17 tax years and for BT Sport during the 2015/16 and 2017/18 tax years. Unsurprisingly, he is appealing the case.
As described in our previous blogs on the subject, IR35 legislation was introduced to tackle so-called ‘disguised employment’, often through freelancers supplying their services to clients through an intermediary, such as a limited company.
In similar cases, TV presenters Kaye Adams, Lorraine Kelly and Helen Fospero all won in court when appealing against HMRC. Broadcasters Christa Ackroyd and Eamonn Holmes lost their cases.
For more information about this legislation, visit the dedicated IR35 Legislation section on our Advice Hub.
The information provided in this blog is for general informational purposes only and should not be considered professional advice. As far as we are aware, the content is accurate at time of publication. Torgersens assumes no responsibility for errors or omissions in the content or for any actions taken based on the information provided.
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