FTT releases decision in Gary Lineker IR35 appeal

The FTT has released it decision in Gary Lineker and Danielle Bux T/A Gary Lineker Media v HMRC [2021] UKFTT 101 (TC), the first case to consider the applicability of IR35 to a general partnership.

Rejecting the taxpayer’s arguments that (1) the legislation did not apply to general partnerships as a matter of principle (para 70) and (2) there was no partnership as a matter of law (para 83), the FTT (Judge Brooks) nonetheless found that the services were provided under contracts directly between Mr Lineker and the BBC / BT Sport as he signed each contract as principal in respect of his own services (paras 91-94). As such, s.49 Income Tax (Earnings and Pensions) Act 2003 did not apply and the appeal was allowed.

Georgia Hicks was instructed by the Appellant.

Akash Nawbatt KC, Christopher Stone, and Ishaani Shrivastava were instructed by HMRC.

The Decision of the FTT can be found here.

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