Gary Lineker and IR35: Accountancy Daily

25th July 2023

Nick Bustin, Employment Tax Director, and Riocard Hoye, Tax Disputes Senior Manager, have featured in Accountancy Daily. Their article focuses on the latest update in Gary Lineker’s IR35 case with HMRC and the wider implications this could have.

The story so far

HMRC claimed that Lineker had an amount of £4.9m in unpaid tax from income generated between 2013 and 2018. In an usual move, HMRC claimed that IR35 applied to the partnership Lineker and his ex-wife had in place.

Lineker appealed against HMRC and won his appeal earlier this year at the First Tier Tax Tribunal (FTT). The FTT found that the IR35 legislation did not apply since the contracts were entered into directly with BBC and BT Sport, and not via an intermediary.

Now that HMRC is taking the FTT’s decision to the Upper Tier Tribunal (UTT), it opens up questions about IR35 and the cases in which it can be applied.

Nick Bustin says: “The case magnifies the challenges for those who are responsible for considering the intermediaries legislation, such as medium/large businesses, public sector bodies or workers who are contracted to provide their services to a small business.”

Riocard Hoye adds: “HMRC will be committing lots of resource with the aim of getting the decision overturned by the UTT, to avoid setting a precarious precedent for future tax cases which consider the intermediaries legislation.”

You can read Nick and Riocard’s article in full via Accountancy Daily (subscription needed).

What to do if you think IR35 affects you

Whilst there is still uncertainty around IR35 and its application, the important thing is to remain compliant. Get in touch with our Employment Tax team or our Tax Disputes & Resolutions team to understand how IR35 may affect you and your business.


Awards and Accreditations

Accounting Excellence Large Firm of the Year 2023
eprivateclient top accountancy firm 2023

Get in touch