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.
More on Gary Lineker
Related Topics:
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’.
Advertisement
“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.”
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.
Please use Chrome browser for a more accessible video player
2:18
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.”
“I’d miss London. The band is here, I wouldn’t be able to play.”
In Ireland, any Irish citizen over 35 can run for president – but to get on the ballot, a candidate must be nominated by 20 members of parliament or four local authorities.
Geldof said: “I simply wouldn’t have had time.”
He said he had considered it, thinking it could be something “new, interesting and useful”, 50 years after finding fame in The Boomtown Rats, and 40 years after launching Band Aid.
Geldof said he’d briefly spoken to Prime Minister Micheal Martin, asking him: “‘What would you think about Bob Geldof being the candidate for the Fianna Fail Party?’ He said, ‘I think it’d be great, but I’ve already chosen someone’.
“I said, ‘That’s the end of the conversation Taoiseach, thanks very much,’ and that was it.”
Former football manager Jim Gavin was later announced as Fianna Fail’s official candidate.
Image: Geldof performs during Live Aid at Wembley in July 1985. Pic: AP
McGregor, who had promised to curb immigration in order to protect “Irish culture” and to give power “back to the people,” announced he was withdrawing from the race earlier this week.
Ex-Riverdance performer Michael Flatley, 67, has also expressed an interest in running for office.
This year’s ballot deadline is midday on 24 September, a month ahead of the election on 24 October. A largely ceremonial role, representing Ireland at home and abroad, it runs for a seven-year term.
Image: Conor McGregor met Donald Trump at the White House on St Patrick’s Day. Pic: X/@WhiteHouse
‘Please stop,’ Geldof tells Israel
Geldof, who has Jewish heritage and is the Founding Patron of the British Holocaust Museums Aegis Trust for Genocide Studies, also spoke passionately about the ongoing Israel-Hamas war.
Following a UN Commission report which found Israel was committing genocide in Gaza, Geldof said: “When you purposefully starve children as an instrument of war then you are a war criminal.”
He went on: “People simply don’t have the bandwidth to deal with the cost of living, the flag waving, the horror of Ukraine, the horrors of Gaza. They’re just tired, and they just want Israel to please stop it. And the UN has just confirmed that. Stop.”
The accusation of genocide has been made by the UN Independent International Commission of Inquiry on the Occupied Palestinian Territory.
Israel’s foreign ministry said it “categorically rejects this distorted and false report” and called for the commission to be abolished.
Please use Chrome browser for a more accessible video player
Geldof was speaking at the prestigious Sky Arts event, where he was recognised for his influence as a musician and cultural figure over the last five decades with a lifetime achievement award.
Never afraid to be outspoken, he was one of the defining voices of the 1970s punk era before going on to co-create Band Aid and the historic Live Aid concerts, reshaping the relationship between music and global activism.
Geldof performed with his band, The Boomtown Rats, during the ceremony which took place at London’s Roundhouse, hosted by comedian Bill Bailey.
Hollywood actor and Oscar-winning director Robert Redford, known for films including Butch Cassidy And The Sundance Kid, All The President’s Men and The Sting, has died at the age of 89.
Redford, who was also the founder of the Sundance Film Festival, the largest independent film festival in the US, died on Tuesday morning.
In a statement, his representative said he was “surrounded by those he loved”, at home in “the place he loved” in the mountains of Utah. “He will be missed greatly,” she added.
Image: The actor and filmmaker won the Oscar for best director for Ordinary People in 1981. Pic: AP
Born Charles Robert Redford Jr in Santa Monica, California, in 1936, he attended college on a baseball scholarship but later went on to study at the American Academy of Dramatic Arts.
He debuted on Broadway in the late 1950s before moving into television, in shows such as The Twilight Zone, Alfred Hitchcock Presents and The Untouchables.
Rising to stardom in the 1960s, Redford became a go-to leading man in Hollywood and a huge star of the following decade, leading films including The Candidate, All the President’s Men and The Way We Were.
He worked hard to transcend being typecast for his good looks, through his political advocacy and a willingness to take on unglamorous roles.
Image: Starring alongside Charles Dierkop and Robert Shaw in The Sting. Pic: Universal/Kobal/Shutterstock
Image: On set behind the camera during the filming of A River Runs Through It. Pic: AP
In the 1990s and 2000s, his film credits included Indecent Proposal, The Last Castle and Spy Game, and he also worked actively as a filmmaker – helming movies including A River Runs Through It and The Legend Of Bagger Vance. In 1998, he both starred in and directed The Horse Whisperer.
But he was best known for his role as wily outlaw the Sundance Kid, opposite Paul Newman’s Butch Cassidy in the 1969 film. The pair became a famous screen partnership, starring opposite each other again in The Sting a few years later, and good friends.
As well as his starring roles, Redford was also an activist and an accomplished filmmaker – winning the Oscar for best director for Ordinary People in 1981. It was the second of his two Academy Awards – the first won for his acting performance in The Sting – as well as an honorary prize in 2002.
Image: Redford and Dustin Hoffman in All The President’s Men, released in 1976. Pic: Everett/Shutterstock
In a career spanning seven decades, he also received three Golden Globe Awards, including the Cecil B DeMille lifetime achievement honor in 1994.
In his later years, Redford took on a challenging role in All Is Lost, a 2013 survival story that featured virtually no other characters and barely any dialogue. His performance earned a standing ovation after the film was screened at the Cannes Film Festival.
In 2018, he received critical acclaim again in what he called his farewell movie, The Old Man And The Gun.
His legacy lives on in the Sundance Film Festival, which grew into a cornerstone of the film industry and provided a launching pad for filmmakers including Quentin Tarantino, Paul Thomas Anderson, Steven Soderbergh, Gina Prince-Bythewood and Darren Aronofsky.
And in 2016, former President Barack Obama awarded him the presidential medal of freedom – considered the US government’s highest civilian honour – saying at the time that Americans “admire Bob not just for his remarkable acting, but for having figured out what to do next”.
Image: Pic: Reuters
Robert Redford leaves behind his wife Sibylle Szaggars and two daughters – Shauna, a painter, and Amy, an actress and director.
He was previously married to Lola Van Wagenen. One of their children, Scott, died at the age of two months from sudden infant death syndrome. Another, James, died of cancer in 2020.
‘One of the lions has passed’
Image: Meryl Streep starred alongside Redford in Out Of Africa in 1985. Pic: Cover Images via AP
Tributes have been shared across social media following the announcement of Redford’s death.
Meryl Streep, who starred in Out Of Africa and Lions For Lambs opposite Redford, said: “One of the lions has passed. Rest in peace my lovely friend.”
Filmmaker Ron Howard, known for Apollo 13 and A Beautiful Mind, described Redford as “a tremendously influential cultural figure for the creative choices” he made as an actor, producer and director, and said Sundance had been a “gamechanger”.
Image: Pictured with his wife Sibylle Szaggars in 2012. Pic: Reuters
Marlee Matlin, star of the Oscar-winning CODA, said the film “came to the attention of everyone” because of the Sundance Festival.
“Sundance happened because of Robert Redford. A genius has passed,” she said.
“He was part of a new and exciting Hollywood in the 70s and 80s,” wrote author Stephen King. “Hard to believe he was 89.”
Spencer Cox, the governor of Utah, wrote: “Decades ago, Robert Redford came to Utah and fell in love with this place.
“He cherished our landscapes and built a legacy that made Utah a home for storytelling and creativity.
“Through Sundance and his devotion to conservation, he shared Utah with the world. Today we honor his life, his vision, and his lasting contribution to our state.”
Spain has become the latest country to threaten a boycott of next year’s Eurovision Song Contest if Israel competes.
It is now the fifth broadcaster to say it will pull out over Israel’s participation, following recent announcements by the Netherlands, Ireland, Slovenia and Iceland – but the first of the competition’s so-called “Big Five”, a group which also includes Britain, Germany, Italy and France.
These countries provide the biggest financial contributions to Eurovision, with participants automatically qualifying for the final round, and their withdrawal would increase the pressure on the European Broadcasting Union (EBU), which organises the event.
Image: Ireland, represented by EMMY at Eurovision 2025, have also said they will not take part if Israel does. Pic: Reuters
The Eurovision Song Contest Reference Group, the competition’s governing body, said a decision on Israel’s participation is pending and that it has “taken note of the concerns expressed by several broadcasters”.
RTVE, the Spanish state broadcaster, announced the decision following a board vote on Tuesday.
The measure, proposed by president Jose Pablo Lopez, garnered 10 votes in favour, four against, and one abstention in the 15-member board, the broadcaster said in a statement.
At the time, the EBU said the decision reflected “concern that, in light of the unprecedented crisis in Ukraine, the inclusion of a Russian entry in this year’s contest would bring the competition into disrepute”.
Image: Yuval Raphael represented Israel at this year’s event. Pic: Reuters
Recent editions of the contest, which has always expressed political neutrality, have involved demonstrations against Israel’s continued military action in Gaza – launched in response to the attack by Hamas militants on 7 October 2023, which left some 1,200 people dead.
Israeli contestant Yuval Raphael, a survivor of the Hamas attack, finished second in this year’s competition, held in Basel, Switzerland, in May – but there were protests before and during her performance. Austrian singer JJ, who won, has also called for Israel’s exclusion in 2026.
Image: Winner of the Eurovision Song Contest JJ from Austria. Pic: AP
Israel has denied accusations it is committing genocide and claimed its actions have been in self-defence against Hamas. More than 64,000 Palestinians have been killed since Israel launched its military action.
In a statement following the vote in Spain, contest director Martin Green said he understood the “concerns and deeply held views around the ongoing conflict in the Middle East”, and that consultation with members is ongoing “to gather views on how we manage participation and geopolitical tensions”.
Broadcasters have until mid-December to conform if they want to take part.
What have others said?
Image: The Netherlands was represented by Claude in Switzerland. Pic: Reuters
Dutch broadcaster AvroTros said last week that it was taking a stance in response to the loss of life in Gaza, with the deaths of journalists there a factor in the decision.
Following his win in May, singer JJ said it was “disappointing to see Israel still participating”, according to Spanish newspaper El Pais. “I would like the next Eurovision to be held in Vienna and without Israel,” he added.