Following on from the First Tier Tribunal decision in HMRC's dispute with former footballer and TV presenter Gary Linkeker, Meg Wilson, tax writer at Croner-i Navigate, examines the grounds for the appeal win
In Lineker & Anor (t/a Gary Lineker Media) [2021] UKFTT 0101 TC 08084, the First Tier Tribunal (FTT) allowed a taxpayer partnership’s application to amend its grounds of appeal in an IR35 dispute. The decision included the FTT’s conclusion that it should have one combined hearing to consider in principle whether Gary Lineker would have been regarded as an employee of the BBC and/or BT Sport and the quantum of any tax and national insurance contribution (NIC) liabilities.
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