The news represents another victory for Lineker just weeks after he was reinstated by the BBC after being suspended for tweets comparing government rhetoric about migrants to the Nazis. My client has been dragged through the papers accused of not paying income tax which has been paid.' He then criticised lawyers for HMRC after they laughed at suggestions there was a political element to the investigations, adding: 'This is just a panto laugh. that is not the case.'ĭuring an earlier hearing, James Rivett, KC, representing Lineker, said the 'genesis of the inquires' into the TV pundit came from a 'policy of looking at people in the media'. 'Although such a conclusion might appear inconsistent with my conclusions that the intermediaries legislation can apply to partnerships. 'In this case Mr Lineker's services were provided under direct contracts with the BBC and BT Sport. 'As such, the intermediaries legislation cannot apply - it is only applicable 'where services are provided not under a contract directly between client and the worker'. The judge said: 'As a matter of law, when Mr Lineker signed the 2013 BBC Contract, the 2015 BBC Contract and the BT Sport Contract for the provision of his services, he did so as principal thereby contracting directly with the BBC and BT Sport. The tribunal found that while Gary Lineker Media (GLM), which he set up with his then wife in 2012, was a partnership to which IR35 legislation applies, the appeal was still dismissed in full because contracts existed.
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