Lineker was due to appear at a two-day hearing at the Upper Tribunal earlier this week following HMRC's decision to appeal the original First Tier Tribunal (FTT) decision which came down in favour of Lineker, with the FTT judge finding that limited liability partnerships were not covered by the IR35 intermediaries rules.

Now the case has been settled out of court, but HMRC would not disclose the details on the size of the settlement. It has been resolved under HMRC’s Litigation and Settlement Strategy.

An HMRC spokesperson told Business & Accountancy Daily: ‘We’ve settled this case with Gary Lineker Media. All settlements we reach are fully in line with our well-established framework for resolving tax disputes.’

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