Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.
In the week beginning 27 March we had not one but two tribunal decisions on the thorny issue of IR35 in the media industry. On the Tuesday we had the First-tier Tribunal’s (FTT’s) decision in Gary Lineker’s case (G Lineker and another v HMRC [2023] UKFTT 340 (TC)). The following day the Upper Tribunal (UT) published its decision on the IR35 status of the TV presenter Eamonn Holmes (Red White and Green Ltd v HMRC [2023] UKUT 83 (TCC)). Mr Lineker was successful at the tribunal while Mr Holmes was not. Each case was though decided on rather different grounds.
Why was Gary Lineker outside IR35?
Mr Lineker’s IR35 status was never actually tested by the FTT. Instead several preliminary issues were considered which ...
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Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.
In the week beginning 27 March we had not one but two tribunal decisions on the thorny issue of IR35 in the media industry. On the Tuesday we had the First-tier Tribunal’s (FTT’s) decision in Gary Lineker’s case (G Lineker and another v HMRC [2023] UKFTT 340 (TC)). The following day the Upper Tribunal (UT) published its decision on the IR35 status of the TV presenter Eamonn Holmes (Red White and Green Ltd v HMRC [2023] UKUT 83 (TCC)). Mr Lineker was successful at the tribunal while Mr Holmes was not. Each case was though decided on rather different grounds.
Why was Gary Lineker outside IR35?
Mr Lineker’s IR35 status was never actually tested by the FTT. Instead several preliminary issues were considered which ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
