The sports presenter and former footballer, who worked for the BBC and BT Sport, was informed by HMRC that he should have been classed as an employee for his presenting work, rather than as a freelancer.

The litigation involved the IR35 intermediaries legislation which is designed to clamp down on contractors who charge for their services through personal service companies.

HMRC pursued Lineker for £4.9m it claimed should have been paid on income received between 2013 and 2018.

However, Lineker provided his services via a partnership and this type of arrangement was not covered by the IR35 rules.