Pooja Dasgupta: Gary Lineker's IR35 court wrangle explained

The media recently shone a light on determinations issued by HM Revenue & Customs (HMRC) against Gary Lineker in respect of Lineker's alleged non-compliance with the IR35 legislation. HMRC alleges that Lineker, through his personal service partnership, Gary Lineker Media (GLM), owes HMRC £3,621,735.90 in income tax and £1,313,755.38 in National Insurance contributions (NICs) for work performed for (i) the BBC between the 2013/14 and 2016/17 tax years; and (ii) BT Sport during the 2015/16 and 2017/18 tax years, inclusive. Lineker has appealed the decision. The key question likely to be...