Gary Lineker tax IR35

[xoggoth]

Why?

'Cos I can't stand the lefty twat.

[fidot]

Reading this, it seems that he won because IR35 simply cannot apply to sole traders or...in this case, partnerships. I'm amazed HMRC even brought the case.

https://www.bbc.co.uk/news/entertainment-arts-65103265

Given the above, it beggars belief that he didn't win the original case.

[Protagoras]

Given the above, it beggars belief that he didn't win the original case.

https://financeandtax.decisions.trib...TC%2008774.pdf

The Judgement states "The intermediaries legislation (IR35) can apply to arrangements where an individual’s services are supplied to a client through a partnership" (para 7)

'direct contracts' win the day (see para 8).

[vwdan]

So, surely case law which says LLP's are out of the remit of IR35 is pretty huge, no?

I know LLPs are nowhere near as tax efficient as a Ltd co, but they're far better than being stuck in a brolly. Does the arctic systems case apply to LLP - it sounds like he shunted some earnings to his wife?

[TheCyclingProgrammer]

Reading this, it seems that he won because IR35 simply cannot apply to sole traders or...in this case, partnerships. I'm amazed HMRC even brought the case.

https://www.bbc.co.uk/news/entertainment-arts-65103265

I think this article has been updated since I first posted it - it has since clarified that IR35 _can_ apply to partnerships but it did not in this case.

[jamesbrown]

IR35 applies to a variety of intermediary types, including limited companies, partnerships and even individuals, as outlined in ITEPA Chapter 8 part 2 sections 51, 52 and 53, respectively.

[SueEllen]

So HMRC want to appeal and waste more of our money.

[vetran]

So HMRC want to appeal and develop a deeper understanding of the law to ensure "You pay what you OWE!"

FTFY

[Zigenare]

So HMRC want to appeal and waste more of our money.

HMRC won't care if it costs £25M to appeal/win the case, it isn't their money.

[AtW]

So HMRC want to appeal and waste more of our money.

HM Treasury can’t afford to lose tax cases, especially in lower levels without long appeal process