Analysis of the Gary Lineker and Eamonn Holmes appeals

In recent weeks the judgments have been released relating to the tax appeals of Gary Lineker and Eamonn Holmes in respect of claims by HMRC that they both should be taxed under IR35 (the intermediary rules) in regard to their respective media incomes.

The former (Gary Lineker and Danielle Box trading as Gary Lineker Media (TC8774)) was heard before the First-tier Tribunal between the 27 February and 1 March 2023 and concerned his earnings from the BBC and BT Sport. The latter (Red White and Green Limited v CRC (2023) UKUT 83 (TCC)) came before the Upper Tribunal on the 18 and 19 January 2023 – this was his appeal against the First-tier Tribunal’s decision that his earnings from the ITV programme This Morning were within IR35.

It is fair to say that there is not much which is identical in the two cases other than they relate to...