The complexities around IR35 rules are well known to most contractors and this is highlighted with the final conclusion of the six year case against Gary Lineker after being wrongly accused by HMRC for underpaying £4.9m in tax.

The first-tier tax tribunal hearing for Gary Lineker’s case was heard by Tribunal Judge John Brooks and the appeal was upheld, meaning HMRC were wrong to pursue him.

The HMRC investigation against Gary Lineker was launched in 2017 and only now in 2023 has he finally won his case.

Hopefully, this result will give contractors increased hope of winning any IR35 case brought against them by HMRC.