"The effect of my conclusions is that because there were direct contracts, between the BBC and Mr Lineker and BT Sport and Mr Lineker, the intermediaries legislation (IR35) does not, and cannot as a matter of law, apply," Tribunal Judge Brooks said in a statement.
"Accordingly, and notwithstanding GLM (Gary Lineker Media) being a partnership, that is the end of the matter and the appeal succeeds."
"Accordingly, and notwithstanding GLM (Gary Lineker Media) being a partnership, that is the end of the matter and the appeal succeeds."
Comment