Direct contract between worker and client

For the years 2013 to 2020 Gary Lineker provided his services to the BBC and BT Sport through a partnership (GLM) with his then wife Danielle Lineker (now Danielle Bux). Mr Lineker filed self assessment tax returns for the years 2013-14 to 2017-18 completing the partnership pages to account for the income received through the partnership. For each tax year he accounted for income tax and class 4 National Insurance on all of the income from his services less a fixed amount of £30 000 paid to his then wife.

After an enquiry HMRC issued Mr Lineker and Ms Bux with Regulation 80 determinations for income received in 2014-15 and 2016-17 on the basis that IR35 applied. It also issued Social Security Contributions Act 1999 s 8 notices for income received between 2013-14 to 2017-18.

The First-tier Tribunal looked first at whether the intermediaries legislation...