Gary Lineker wins £4.9m tax appeal against HMRC

Published

1 year ago

March 29, 2023

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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.

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.”

Entertainment

Susan Buckner: Grease star who played Patty Simcox dies

Published

5 hours ago

May 7, 2024

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Susan Buckner: Grease star who played Patty Simcox dies

Grease star Susan Buckner, who played Patty Simcox in the classic musical, has died aged 72.

The American actress died peacefully on Thursday 2 May surrounded by her loved ones, publicist Melissa Berthier has said.

A cause of death has not been given.

Buckner was best known for her role in Grease where she played the Rydell High cheerleading pal of Sandy – played by Olivia Newton-John.

In a memorable scene, Bucknell gives a rallying cry for the school when she says: “Do the splits, give a yell, show a little spirit for Old Rydell! Way to go, red and white, go Rydell, fight, fight, fight.”

Bucknell’s daughter Samantha Mansfield said after her mother’s death: “She was magic. She was my best friend. And I will miss her every day.

“I was lucky I had such a lighting rod of a mother and now I have her as an angel.”

Born in Seattle, Buckner made her name on the pageant circuit, being crowned Miss Washington in 1971 before representing the state at the Miss America competition the following year.

She channelled her experience into the entertainment industry, becoming a member of the singing and dancing group The Golddiggers, which featured on The Dean Martin Show.

She also made appearances on The Mac Davis Show, Sonny And Cher, and The Brady Bunch Variety Hour.

Following her appearance in Grease in 1978, Buckner starred in TV shows including The Love Boat, BJ And The Bear, The Hardy Boys/Nancy Drew Mysteries, and When The Whistle Blows.

She also starred in the 1981 Wes Craven horror film Deadly Blessing alongside Sharon Stone, as well as in Police Academy 6: City Under Siege in 1989.

Buckner later took a step back from Hollywood and became a mother to her two children, Adam Josephs and Mrs Mansfield.

She is also survived by her grandchildren Oliver, Riley, Abigail and Ruby as well as her sister Linda, daughter-in-law Noel Josephs, son-in-law Adam Mansfield and longtime partner Al.

Entertainment

Drake: Shooting at rapper’s mansion leaves security guard seriously injured

Published

8 hours ago

May 7, 2024

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Drake: Shooting at rapper's mansion leaves security guard seriously injured

Police are investigating a shooting at the Toronto mansion of Canadian rapper Drake.

A security guard, who had been standing outside the gates of the property, was taken to hospital after being seriously injured in the attack.

The shooting happened early on Tuesday morning, soon after 2am local time (7am UK time) near Bayview Avenue and Lawrence Avenue in the affluent Bridle Path neighbourhood.

A suspect fled the scene in a vehicle, police said in a post on X.

A representative for the Toronto-born five-time Grammy award winner said Drake was not injured, Sky’s partner network NBC News reported.

Police said they could not confirm if Drake was at home at the time of the incident.

But they were “in contact with his team and they are cooperating”, Inspector Paul Krawczyk said.

Police said they were investigating the incident and had not yet established a motive.

Canadian broadcaster CBC reported a police source as saying the guard appeared to have been shot in a drive-by attack.

It added that according to the initial report, the man suffered a gunshot wound to the upper chest and was unconscious when officers arrived.

The victim then underwent surgery in hospital, CBC added.

Drake, 37, is currently embroiled in a high-profile feud with US rapper Kendrick Lamar.

They have both released new diss tracks as the feud between them intensifies with brutal verses dragging in their families.

Drake and 36-year-old Lamar – whose fourth album won a Pulitzer Prize – have for years been exchanging thinly veiled barbs.

But the flurry of diss tracks shows how their animosity has become more personal and a lot less subtle.

Drake, whose real name is Aubrey Drake Graham, is one of the world’s biggest-selling musicians.

He has had 13 number one tracks in the US, including God’s Plan, Work featuring Rihanna, and One Dance with WizKid and Kyla.

The Hotline Bling performer is Spotify’s most streamed male artist of all time.

Entertainment

Friends creators reveal final episode scripts were leaked by an insider in 2004

Published

8 hours ago

May 7, 2024

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Friends creators reveal final episode scripts were leaked by an insider in 2004

The creators of Friends have revealed that parts of the script for the final episode were leaked by an insider ahead of the show airing.

Simply titled The Last One, millions tuned in as the episode brought the hit comedy to a close 20 years ago, on 6 May 2004, finally resolving the decade-long “will they, won’t they?” romance between Ross and Rachel.

It was the end of an era for its stars – Jennifer Aniston, Courteney Cox, Lisa Kudrow, Matt LeBlanc, Matthew Perry and David Schwimmer – and fans around the world.

Looking back at the final shows in an interview with NBC’s Today show in the US, Friends creators Marta Kauffman and David Crane revealed details of the leak.

“Oh my god, we tried so hard to keep it a secret!” Kauffman said. “We were desperate to keep it a secret and it got out. And it was an inside job.”

Scripts sent out ahead of the premiere of the final episode were numbered, Crane explained.

“We knew how many people knew what it was going to be,” he said. “So it did, through an element of… it became a behind-the-scenes detective show.

“It was frustrating, but at the end of the day, what are you gonna do?”

Part of the script that leaked included the details of Ross and Rachel finally getting back together, Kauffman said.

But when asked if the mystery of who released the information was solved, she replied with a smile: “Ish.”

“Ish,” Crane repeated.

After 10 series and 236 episodes, as well as Ross and Rachel’s reunion, the final instalment saw Monica and Chandler leaving their famous Manhattan apartment and moving to the suburbs as new parents to adopted twins.

Perry, who died last year, aged 54, wrote about the finale in his 2022 memoir, Friends, Lovers, And The Big Terrible Thing.

“Before that final episode, I’d taken Marta Kauffman to one side,” he wrote. “‘Nobody else will care about this except me’, I said. ‘So may I please have the last line?'”

His character Chandler did indeed have the last line. As the Friends decide to go for one last coffee before the move, he simply asks, “Where?”, in a trademark sarcastic but poignant joke about the fact that so much of their time on screen has been spent in the Central Perk coffee shop.

“It’s incredibly poignant. It’s a legacy for him, one of his many legacies,” Kauffman said.

Friends has found a new generation of fans in recent years after being picked up by streaming sites.

Earlier this year, two scripts for The One With Ross’s Wedding, season four’s famous two-part finale filmed in London, sold at auction for £22,000 after being found in a bin.