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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.

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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.”

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P Diddy: Rapper Sean Combs says video of him assaulting singer Cassie is ‘inexcusable’

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P Diddy: Rapper Sean Combs says video of him assaulting singer Cassie is 'inexcusable'

Sean “Diddy” Combs has said CCTV footage showing him attacking singer Cassie in a hotel hallway in 2016 is “inexcusable” and that he is “disgusted”.

Warning: This story includes images readers may find distressing

“It’s so difficult to reflect on the darkest times in your life, but sometimes you got to do that,” the rapper said in a video on Instagram.

“I was f***** up – I mean I hit rock bottom – but l make no excuses. My behaviour on that video is inexcusable. I take full responsibility for my actions in that video. I was disgusted. I was disgusted then when I did it. I’m disgusted now.

“I went and I sought out professional help. I got into going to therapy, going to rehab. I had to ask God for his mercy and grace. I’m so sorry. But I’m committed to be a better man each and every day. I’m not asking for forgiveness. I’m truly sorry.”

Pic: CNN via AP
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Pic: CNN via AP

Pic: CNN via AP
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Pic: CNN via AP

The 54-year-old, whose homes in Los Angeles and Miami were raided by Homeland Security Investigations agents in March, has faced a series of public allegations of physical and sexual violence.

Footage obtained by CNN this week shows Combs also known as P Diddy and Puff Daddy – wearing only a white towel as he punches and kicks Cassie in a Los Angeles hotel hallway on 5 March 2016.

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The footage also shows Combs shoving and dragging Cassie and throwing a vase in her direction.

Pic: CNN via AP
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Pic: CNN via AP

Cassie, an R&B singer whose legal name is Cassandra Ventura, was his protege and girlfriend at the time.

The 37-year-old sued Combs in November with the lawsuit accusing him of rape and violent behaviour during their decade-long relationship.

The suit was settled the next day, but it lead to intense scrutiny of Combs, who has since been named as a defendant in several sexual abuse lawsuits, along with a federal criminal sex-trafficking investigation that led authorities to the raid in March.

Sean Combs and Cassie in 2017. Pic: PA
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Sean Combs and Cassie in 2017. Pic: PA

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Diddy’s homes raided

He denied the allegations in the lawsuits, but neither he nor his representatives had responded to the newly emerged video until Sunday.

After the footage emerged, Douglas H Wigdor, lawyer for Ms Ventura, said in a statement in response: “The gut-wrenching video has only further confirmed the disturbing and predatory behaviour of Mr Combs.

“Words cannot express the courage and fortitude that Ms Ventura has shown in coming forward to bring this to light.”

Combs’ Instagram apology is the hip-hop mogul’s most direct response after six months of allegations that have threatened his reputation and career.

Sean 'Diddy' Combs. Pic: AP
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Sean ‘Diddy’ Combs. Pic: AP

Previous statements have been released through his lawyers.

The security camera video, dated 5 March 2016, closely resembles the description of an incident at an InterContinental Hotel in the Century City area of Los Angeles described in Ms Ventura’s November lawsuit.

The suit alleges that Combs paid the hotel $50,000 (around £39,000) for the security video immediately after the incident.

Neither he or his representatives have addressed that specific allegation.

CNN did not say how it obtained the footage.

Combs is not in danger of being criminally prosecuted for the beating.

The statutes of limitations for the assault and battery charges he would be likely to face expired years ago.

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Strictly Come Dancing star Giovanni Pernice denies claims of ‘abusive or threatening behaviour’ on show

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Strictly Come Dancing star Giovanni Pernice denies claims of 'abusive or threatening behaviour' on show

Strictly Come Dancing star Giovanni Pernice has rejected allegations that he displayed “abusive or threatening behaviour” while working as a professional dancer on the show.

The 33-year-old Italian dancer said he was “surprised” amid reports the BBC is looking into complaints about his conduct.

A legal firm acting on behalf of the complainants said the broadcaster is “evidence gathering” – but the BBC has not confirmed that any probe has been launched.

In the statement shared on Instagram, Pernice wrote: “To my dear fans, you will be as surprised as I am that allegations have been made about my dance teaching methods in the media this week.

“Of course, I reject any suggestion of abusive or threatening behaviour, and I look forward to clearing my name.”

He added: “Those who have followed my journey on Strictly Come Dancing over the last decade will know that I am passionate and competitive.

“No one is more ambitious for my dance partners than me.

“I have always striven to help them be the very best dancers they can be.

“This has always come from a place of love and wanting to win – for me and my dance partners.”

Pernice signed off the message by writing: “Thank you all once again for your continued love and support! Giovanni.”

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A statement from law firm Carter-Ruck to the PA news agency said: “There have been numerous serious complaints made to the BBC who are now in the process of evidence gathering.

“As it is still an ongoing matter no further comment can be made at this stage.”

The Sun, which first reported suggestions that an investigation was underway, also claimed Pernice had quit the show.

Neither the BBC nor Pernice has confirmed his departure.

Sicily-born Pernice has been on the BBC One celebrity dancing show since 2015.

In 2021, he lifted the Strictly glitterball trophy for the first time alongside EastEnders star Rose Ayling-Ellis, who was the first deaf contestant to win. He had appeared in three show finals previously.

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He also holds the Guinness World Record for most jive kick and flicks in 30 seconds, which he achieved on the BBC’s Strictly It Takes Two show in 2016.

The BBC was approached by Sky News but declined to comment.

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Sarah Harding breast cancer research project is successfully identifying at-risk young women

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Sarah Harding breast cancer research project is successfully identifying at-risk young women

A groundbreaking breast cancer research project launched in memory of the late Girls Aloud singer Sarah Harding is already successfully identifying young women at increased risk of getting the disease.

The BCAN-RAY (Breast Cancer Risk Assessment in Young Women) was launched a year ago in the singer’s name after she died from the disease in 2021 at the age of 39.

While she was having treatment, the star said she was “really keen” for more research into why young women are being diagnosed without a family history of the disease.

One of the singer’s final hopes was to find ways of spotting the disease early when it’s easier to treat.

The BCAN-RAY is one of the only projects in the world trying to identify which women in their 30s are most at risk.

About 2,300 women under 40 are diagnosed with the disease each year in the UK, according to Breast Cancer Now.

The two-year study is using money from Cancer Research UK, the Christie Charity, and the Sarah Harding Breast Cancer Appeal – backed by her family and former bandmates.

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It looks at risk factors most commonly found in young women with the disease and will form a model to identify them in future.

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Girls Aloud kick off reunion tour dedicated to Sarah Harding

Anna Housley, 39, from Hale, Greater Manchester, is one of the women taking part in the trial. After being tested last year the mother of two was surprised to find she’s at increased risk.

With no history of the disease in her family, she told Sky News: “I’m really grateful that I have been found because now I know that I’m going to be looked after and I can be screened.”

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Speaking about the work of Harding, she said: “All I can say really is thanks to her for being such a brave advocate to young women.”

The new information means she’s now eligible for annual mammograms and medication should she want it.

It’s hoped all women will eventually be able to have a risk assessment when they reach 30.

Pic: David Fisher/Shutterstock
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Girls Aloud kicked off a reunion tour on Saturday dedicated to the late bandmate. Pic: David Fisher/Shutterstock

A thousand women in the Greater Manchester area will take part, including 250 with breast cancer who don’t have a family history of the disease.

Saliva samples will hopefully help experts identify certain types and patterns of genes that could raise a woman’s risk.

These will be considered with factors such as period timing, breast tissue density, alcohol consumption and use of the pill.

Harding’s consultant Dr Sacha Howell from Manchester University NHS Foundation Trust, who is leading the study, said of the singer: “I think she’d be absolutely thrilled that she was part of this and her legacy is that we will be helping more and more young women like her.

“But what we’re all hoping is that by detecting those cancers earlier, they won’t unfortunately have that end result that Sarah did, which was to pass away with the disease.”

Harding’s legacy won’t just be her successful music career, it will also be her work in raising awareness around breast cancer and potentially giving many more women in their 30s a future.

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