Gary Lineker wins £4.9m tax appeal against HMRC
Gary Lineker has won his £4.9m tax appeal against HMRC.
The Match Of The Day host was pursued for the cash by tax authorities, who said it should have been paid on income received between 2013 and 2018.
HMRC said Lineker, 62, should have been classed as an employee of the BBC and BT Sport for his presenting duties, rather than as a freelancer.
The bill came as part of legislation known as IR35, designed to crack down on tax avoidance by so-called disguised employees, who charge for their services via limited companies. The aim is for contractors or freelancers to pay broadly the same income tax and national insurance as an employee.
Lineker had maintained that all taxes were paid on his income via a partnership, Gary Lineker Media (GLM), set up with his ex-wife Danielle Bux in 2012.
His lawyer James Rivett KC told a preliminary hearing in London in February that the star had been “dragged through the papers accused of not paying income tax which has been paid”, and claimed there was a political element to the investigations.
Tribunal judge John Brooks has now found that while GLM was a partnership to which IR35 legislation applies, the appeal should be granted because contracts existed between the presenter and both the BBC and BT Sport.
The judge said: “As a matter of law, when Mr Lineker signed the 2013 BBC contract, the 2015 BBC contract and the BT Sport contract for the provision of his services, he did so as principal thereby contracting directly with the BBC and BT Sport.
“As such, the intermediaries legislation cannot apply – it is only applicable ‘where services are provided not under a contract directly between client and the worker’.
“In this case Mr Lineker’s services were provided under direct contracts with the BBC and BT Sport.
“Although such a conclusion might appear inconsistent with my conclusions that the intermediaries legislation can apply to partnerships… that is not the case.”
He added that he could “dispose of the entire appeal in the appellants’ favour and the appeal is therefore allowed”.
Following the decision, Lineker tweeted: “Thanks for all the congratulatory messages. I am pleased that the Tribunal has endorsed my contention that I have not failed to pay any taxes or National Insurance by reason of the IR35 rules.”
HMRC is considering appealing.
“The tribunal has confirmed the off-payroll rules apply to partnerships, as we have always said,” a spokesperson said. “However, we do not agree with its decision that the rules cannot apply in this case and we’re considering an appeal.”
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The HMRC spokesperson added: “It is our duty to ensure everyone pays the right tax under the law, regardless of wealth or status.”
The Lineker-BBC row
Lineker is Match Of The Day’s longest-serving presenter and has been on the football show since the 1990s following a successful football career for clubs including Leicester City, Tottenham and Barcelona, as well as for England.
Earlier in March, the star was forced off air in a row over a tweet criticising the government’s migration policy, with his co-presenters standing down from the show in solidarity.
He returned the following week following talks with the BBC, which has announced a review, led by an independent expert, on its social media guidance – with a focus on how it applies to freelancers outside news and current affairs.
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What are the BBC impartiality rules?
The football pundit topped the BBC’s highest paid star list in 2022, earning between £1,350,000 and £1,354,999 for his work on Match Of The Day, Sports Personality Of The Year, and other programmes.
Lineker’s tax case follows similar attempts by HMRC to target other broadcasters including Lorraine Kelly and Kaye Adams.
As the decision on the presenter’s appeal was announced, former BBC director-general Lord Birt appeared before the digital, culture, media and sport committee (DCMS) as part of a session in the wake of his three-day Match Of The Day suspension.
He told the hearing that presenters such as Lineker who are “inextricably bound up with an important BBC programme” should have to abide by impartiality rules.
Asked whether he thought viewers appreciated the difference between news staff and freelancers, Lord Birt said: “I am sure the public doesn’t even think about it.
“What it knows is that this (Match Of The Day) is one of the most important BBC programmes and this is a well established presenter.
“And yes, he was one of England’s great centre-forwards but let’s not kid ourselves. His status, his standing and his power arises above all else from presenting this extremely important programme.”
Acknowledging public opinion over Lineker’s tweet was split, Lord Birt added: “I don’t ever think the damage in respect to the BBC is terminal because it has got too much credit in the bank.”
Ozzy Osbourne fans will be able to say goodbye to the heavy metal pioneer at a procession for his cortege through his home city of Birmingham tomorrow.
The star’s hearse will make its way down Broad Street towards the Black Sabbath bridge and bench – where thousands of fans have left flowers, messages and other tributes since his death.
Osbourne, 76, died less than three weeks after performing his “final bow” in the city – the Back The Beginning reunion with his Sabbath bandmates at Villa Park, which raised about £140m for charity.
Ozzy Osbourne on stage at Villa Park just a few weeks before his death. Pic: Reuters
Large crowds are expected to gather tomorrow as fans pay their respects to the performer who shaped heavy metal music and “proudly carried the spirit of Birmingham throughout his career”, the city council said.
Members of Osbourne’s family will also be in attendance and have funded the event, the council added.
“Ozzy was more than a music legend – he was a son of Birmingham,” said the city’s lord mayor, Councillor Zafar Iqbal. “We know how much this moment will mean to his fans. We’re proud to host it here with his loving family in the place where it all began.”
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The life of Ozzy Osbourne
Mr Iqbal said it was important to the city to give the star “a fitting, dignified tribute ahead of a private family funeral”.
Osbourne and his Black Sabbath bandmates Terence “Geezer” Butler, Tony Iommi and Bill Ward were awarded the Freedom of the City in June, before the Back To The Beginning show, honouring their “significance to the cultural and musical identity of Birmingham”.
The star’s cortege will travel down Broad Street from about 1pm tomorrow, accompanied by a live brass band, Bostin’ Brass. For those not able to make it, a live stream of the Black Sabbath bench, which has been running since Osbourne’s death, will continue.
There is also a book of condolence for public messages at Birmingham Museum and Art Gallery, alongside the Ozzy Osbourne Working Class Hero exhibition, highlighting his solo career achievements.
Metal, bats, and reality TV: The wild life of Ozzy Osbourne
Osbourne, the self-styled Prince of Darkness, pioneered heavy metal with Black Sabbath before going on to have huge success in his own right. He was famous for hits including Iron Man, Paranoid, War Pigs, Crazy Train and Changes, both with the band and as a solo star.
The singer also found a different kind of fame thanks to noughties MTV reality show The Osbournes, which followed his somewhat chaotic life with wife Sharon and two of their children, Kelly and Jack.
Following his death, his family released a statement saying he died alongside them, “surrounded by love”.
Entertainment
The 1975 star Matty Healy warns of musical ‘silence’ without small stages as he backs new UK-wide festival
The 1975 frontman Matty Healy has warned of a musical “silence” that would come without the pubs and bars that give UK artists their first chance to perform.
Fresh from headlining Glastonbury in June, Healy is backing a new UK-wide festival which will see more than 2,000 gigs taking place across more than 1,000 “seed” venues in September.
The Seed Sounds Weekender aims to celebrate the hospitality sector hosting bands and singers just as they are starting out – and for some, before they go on to become global superstars.
Healy, who is an ambassador for the event, said in a statement to Sky News: “Local venues aren’t just where bands cut their teeth, they’re the foundation of any real culture.
“Without them, you don’t get The Smiths, Amy Winehouse, or The 1975. You get silence.”
Oasis, currently making headlines thanks to their sold-out reunion tour, first played at Manchester’s Boardwalk club, which closed in 1999, and famously went on to play stadiums and their huge Knebworth gigs within the space of a few years.
Oasis stars Liam and Noel Gallagher, pictured on stage at Wembley for their reunion tour, started out playing Manchester’s Boardwalk club. Pic: Lewis Evans
GigPig, the live music marketplace behind Seed Sounds, says the seed sector collectively hosts more than three million gigs annually, supports more than 43,000 active musicians, and contributes an estimated £2.4bn to the UK economy.
“The erosion of funding for seed and grassroots spaces is part of a wider liberal tendency to strip away the socially democratic infrastructure that actually makes art possible,” said Healy.
“What’s left is a cultural economy where only the privileged can afford to create, and where only immediately profitable art survives.”
He described the Seed Sounds Weekender as “a vital reminder that music doesn’t start in boardrooms or big arenas – it starts in back rooms, pubs, basements, and independent spaces run on love, grit, and belief in something bigger.”
Read more from Sky News:
Oasis photographers recall the early days
Heavy metal to reality TV: The wild life of Ozzy Osbourne
The importance of funding for grassroots venues has been highlighted in the past few years, with more than 200 closing or stopping live music in 2023 and 2024, according to the Music Venue Trust. Sheffield’s well-known Leadmill venue saw its last gig in its current form in June, after losing a long-running eviction battle.
In May, Culture Secretary Lisa Nandy announced the £85m Creative Foundations Fund to support arts venues across England.
And last year, the Culture, Media and Sport Committee called for a levy on tickets to large concerts at stadiums and arenas to help fund grassroots venues, which artists including Coldplay and Katy Perry, and venues including the Royal Albert Hall, have backed.
But most seed venues – the smaller spaces in the hospitality sector that provide a platform before artists get to ticketed grassroots gigs or bigger stages – won’t qualify for the levy. GigPig is working to change this by formalising the seed music venue space as a recognised category.
“The UK’s seed venues are where music careers are born,” said GigPig co-founder Kit Muir-Rogers. “Collectively, this space promotes more music than any other in the live music business, yet it has gone overlooked and under-appreciated.”
The Seed Sounds Weekender takes place from 26-28 September and will partner with Uber to give attendees discounted rides to and from venues.
Tickets for most of the gigs will be free, with events taking place across 20 UK towns and cities including London, Liverpool, Birmingham, Manchester, Glasgow, Leicester, Newcastle and Southampton
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