The Daily Telegraph

Lineker ‘targeted because of fame’ in £5m tax row, argue lawyers

- By Anita Singh

GARY LINEKER has been targeted by HMRC because of his fame, his lawyers argued as the presenter appealed against a £4.9 million tax bill.

HMRC had a “policy of looking at people in the media”, a tax tribunal heard, resulting in the Match of the Day host being “dragged through the papers”.

Lineker is the highest-profile figure to be pursued by HMRC under IR35 legislatio­n, which is designed to clamp down on so-called “disguised employees” who charge for services via partnershi­ps and personal service companies.

Lineker was paid as a freelancer but HMRC argued that he should be classed as an employee of the BBC and BT Sport. James Rivett KC, representi­ng Lineker, told a preliminar­y hearing in London that the “genesis of the inquiries” into the presenter was “a policy of looking at people in the media”.

Investigat­ors wanted to find fault in Lineker’s arrangemen­ts, he said, and “it is perfectly plain from the evidence that HMRC closed their minds to anything on the contrary”.

At one point, HMRC lawyers laughed at Mr Rivett’s suggestion that the investigat­ions were politicall­y driven but Mr Rivett said: “That is just a panto laugh.”

He added: “My client has been dragged through the papers accused of not paying income tax, which has been paid.” According to tax tribunal documents, Lineker paid income tax in full but is appealing against the bill of £4.9 million covering 2013 to 2018.

Lineker set up the Gary Lineker Media partnershi­p in 2012 with his then wife, Danielle Bux, to channel his earnings. Mr Rivett said that investigat­ors were “looking in the wrong place” and should have assessed the BBC or BT Sport.

But Akash Nawbatt KC, for HMRC, said: “HMRC is looking where the legislatio­n directs it to look at.” He added that Lineker may find this “unfair”, but such was the consequenc­e of legislatio­n.

The hearing continues.

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