Earlier this year HMRC lost an appeal at the First Tier Tribunal (FTT) concerning the intermediaries legislation, often referred to as IR35 legislation, in respect of the football pundit Gary Lineker and his then wife Danielle Bux.

Unlike the other cases which have gone before the courts, this case was unique as the intermediary at the centre of the dispute was a partnership as opposed to a company, which has normally featured in previous IR35 disputes.

After initially stating their intention to appeal following the FTT judgment, HMRC submitted their application for leave to appeal to the Upper Tier Tribunal on 12 June. A date for the hearing is pending.