In the long history of baffling IR35 cases, the HMRC v Gary Lineker case is the maddest yet!
IR35 exists to collect tax where an individual is paid through an intermediary (usually a limited company that they own) and thus pays less tax than if he or she were engaged directly by their deemed employer, and paid through PAYE. The usual practice is for the individual to pay themselves minimum wage plus dividends, expenses, etc, and thus enjoy a lower tax and National Insurance bill. And whilst it’s true that during the period in which HMRC are interested Mr Gary Lineker was a partner in a limited liability partnership with his ex-wife Danielle Bux, It’s also quite clear that Mr Gary Lineker made the arrangements with both the BBC and BT sport directly, and paid income tax and National Insurance on all of their earnings – So there was no missing tax to claim!
