Celebrity antisemite Lineker, along with some other millionaires, is calling for HMRC to make them pay more tax.
All very noble you might think, except for the fact that a few years ago Lineker went into battle against a tax bill from HMRC.
Lineker, the former England footballer and Match of the Day presenter, operated as a freelancer through his partnership, Gary Lineker Media (GLM). HMRC pursued him for around £4.9 million in alleged unpaid income tax and National Insurance Contributions (NIC) for work with the BBC and BT Sport between 2013–2014 and 2017–2018.
HMRC argued that he should be treated as an employee under IR35 (off-payroll working rules), meaning his partnership structure was an "intermediary" and he owed extra tax as if employed directly by the broadcasters. Lineker maintained he was a genuine freelancer who had paid all appropriate taxes.
Outcome
- In March 2023, the First-tier Tribunal ruled decisively in Lineker’s favour. Judge John Brooks found that because Lineker had direct contracts with the BBC and BT Sport (not routed through a qualifying intermediary in the way IR35 requires), the IR35 rules "do not, and cannot as a matter of law, apply." The tribunal set aside HMRC’s demands.
- HMRC appealed but withdrew the appeal in late 2024, shortly before an Upper Tribunal hearing, and settled the case.
Result: Lineker avoided the £4.9m bill. He confirmed he had not failed to pay any taxes or NIC due to IR35. The case turned on a technical contractual point rather than a full employment status test.
This was a notable win for Lineker after a multi-year fight and highlighted complexities in IR35 application for high-profile freelancers with direct client relationships.
Anyhoo, if he and his buddies want to pay more tax there is nothing stopping them:
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