Last year I wrote about Gary Lineker's toughest challenge yet. The famously never carded striker was facing a near £5 million challenge by HMRC, the Revenue having turned their IR35 off payroll working rules at him with the ruthless efficiency of a German placing the ball on the penalty spot.

Lineker, who is no stranger to controversy this year after a battle with the BBC over his political comments, was victorious once again. The match certainly wasn't a walk(ers) over however.

Lineker contracted with the BBC and BT Sport through "Gary Lineker Media" (GLM). Unlike other celebrities HMRC have tackled GLM on the basis that it was not a personal services company but a partnership between Lineker and his ex-wife Danielle Bux. 

The Tribunal had four points to consider before deciding who would take home the 3 points (and almost £5 million):

  1. Whether IR35 applies to arrangements involving the supply of services to a client through a partnership.
  2. Whether GLM was, on the facts, a partnership.
  3. Whether there was a direct contract between the BBC/BT Sport and Lineker and Bux
  4. Whether Lineker and Bux should be estopped (prevented by estoppel) from contending there was no valid partnership.

After carefully considering the pitch side monitor, the referee, Tribunal Judge Brooks, held:

  1. IR35 can apply to partnership arrangements.
  2. GLM is a partnership.
  3. There was, as a matter of law, a direct contract between the BBC, BT Sport, Lineker and Bux.
  4. As GLM was a partnership the fourth point fell away.

The Tribunal held that when Lineker entered into contracts with the BBC and BT Sport he did so as principal - directly contracting with these entities. IR35 only applies "where services are provided not under a contract directly between the client and the worker".

Had Ms Bux entered into the contracts on behalf of GLM then IR35 could have applied, but as contracts were signed by Mr Lineker they could not. 

HMRC are apparently unhappy with the decision, and could turn the fixture into a two legged affair, with an appeal to the Upper Tribunal a possibility. For now however, Lineker adds to the 48 goals for his country with a crisp £4.9 million of tax saved from the clutches of HMRC.