LINEKER & ANOR V REVENUE & CUSTOMS

Hi, it’s Deborah and Euzi In another high-profile First-tier Tax Tribunal (FTT) decision involving the application of the intermediary rules (IR35), HMRC contended that the rules applied to arrangements between former footballer and sports presenter, Gary Lineker, and two broadcasters, the BBC and BT Sport. Lineker provided his services to the BBC and BT Sport through his partnership. The FTT held that the IR35 rules did not apply because there was a ‘direct contract’ between Lineker and the broadcasters, rather than through Lineker’s partnership. The FTT confirmed that IR35 applies to general partnerships. For further information on this case go to: https://www.bailii.org/cgi-bin/format.cgi?doc=/uk/cases/UKFTT/TC/2023/TC08774.html&query=(Lineker)+AND+(Bux)+AND+(v)+AND+(HMRC) #legaladvicefordivorcematters #legaladviceforlandlordandtenantmatters #legaladviceforemploymentmatters #mackenziefriend #helpingyoutopreparetoattendatcourt #affordablelawforyou #bespokelegaladvice