G Lineker and another t/a Gary Lineker Media v HMRC which had been appealed by HMRC to the Upper Tribunal and had been scheduled for 2 and 3 December has now been vacated. The FTT decision (reported in Tax Journal 14 April 2023) held that IR35 applies to general partnerships but as to the ‘direct contract’ issue there remained some uncertainty.
Tom Wallace Director of Tax Investigations at WTT Group said: ‘Given the news that Gary Lineker has reached settlement with HMRC there are a number of unanswered questions about the status of Partnerships when it comes to the intermediaries legislation (IR35).
‘There is no doubt that Partnerships explicitly come within ITEPA 2003 Chapter 8 s 49(3) and Chapter 10 61M(2). What does appear to be in some doubt is whether a partnership given it has no legal personality under England & Wales...
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G Lineker and another t/a Gary Lineker Media v HMRC which had been appealed by HMRC to the Upper Tribunal and had been scheduled for 2 and 3 December has now been vacated. The FTT decision (reported in Tax Journal 14 April 2023) held that IR35 applies to general partnerships but as to the ‘direct contract’ issue there remained some uncertainty.
Tom Wallace Director of Tax Investigations at WTT Group said: ‘Given the news that Gary Lineker has reached settlement with HMRC there are a number of unanswered questions about the status of Partnerships when it comes to the intermediaries legislation (IR35).
‘There is no doubt that Partnerships explicitly come within ITEPA 2003 Chapter 8 s 49(3) and Chapter 10 61M(2). What does appear to be in some doubt is whether a partnership given it has no legal personality under England & Wales...
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